Reform: Wie viel Netto bleibt Ihnen 2027 vom Gehalt?

In 2027, the anticipated German government reform package will significantly impact individuals' net pay through tax and social security changes. Financial expert Frank Hechtner of the University of Erlangen-Nürnberg calculated the net income for citizens after these reforms using data from the Handelsblatt. The new Handelsblatt Reform Calculator created by the editorial team allows citizens to see their 2027 net salary, whether they earn more or less than currently.

This depends on gross income, number of children, and marital status. The calculator considers the federal government's tax reform and changes in pension, health, care, and unemployment insurance. For 2027, contribution ceilings will be increased, resulting in higher social security contributions for higher incomes. While many will benefit from the tax reform, higher social charges will offset this relief, especially for higher earners.

Childless singles only benefit between €1,500 and €5,750 monthly gross income, with a monthly increase of €8 to €34. Families do better, with a couple earning €4,000 each and two children seeing an extra €416 monthly. For the same family, if one partner earns €6,000 and the other €4,000, the benefit rises to €272. Unmarried parents with up to €6,000 monthly gross income also gain.

The analysis only considered families with up to two children, but larger families benefit more due to higher child benefits. However, high earners may face a net loss despite tax cuts. Hechtner estimates that those earning €8,850 monthly will pay €1,491 more in social contributions in 2027. Nevertheless, net income may differ from the calculator's result depending on received social benefits.

The data behind the calculator doesn't cover all possible scenarios, as there could be "additional social transfers" influencing net income.