Gehalt: Einkommensrechner 2026: So viel verdienen Sie im Vergleich

2027 will see significant impacts on personal income due to the planned reforms of the German federal government. According to the calculations by financial scientist Frank Hechtner from the University of Erlangen-Nuremberg, the net income citizens will have after the reforms is uncertain. The net income depends on the gross income, the number of children, and whether the individual is married or not.

The reform affects the tax system and social insurance, with the contribution bases being increased considerably for higher incomes, which means that higher earners must pay more into social insurance. The data presented shows that while many people in Germany will benefit from the tax reform, the increase in social contributions will outweigh this relief, especially for higher incomes.

However, even childless single individuals will only experience minimal relief; their net gain ranges from €8 to €34 per month, amounting to between €96 and €408 per year.

Families, on the other hand, fare better. A couple with two children, both earning €4,000, will receive €416 more annually. If one partner earns €6,000 and the other €4,000, the gain increases to €272. Unmarried parents also benefit up to a monthly gross income of €6,000. The data analysis considered only families with up to two children, and net gains are typically higher for families with more children due to increased child allowances.

High earners will, however, suffer the most despite tax relief. Hechtner calculates that someone earning €8,850 per month will have to pay €1,491 more in social contributions in 2027 than before, resulting in a lower net income. The data used for calculations does not cover all possible social transfers that could influence net income, especially for those with lower incomes.

The subsequent TradeBlatt calculator, which focuses on social insurance, will reveal how the overall contributions for the social systems will develop and the share of care, retirement, unemployment, and sickness insurance in it.