Staff Cost Calculator
Gross is not the same as cost: calculate what an employee really costs your business.
Employment
Employer costs
Total costs per month
per year (excluding bonuses)
per working hour (40 h/week)
Benchmark values as of 2026 — simplified estimate, not a payroll calculation. Additional contribution, levies and accident insurance contribution vary by insurer, business and industry.
The real costs of a job
The gross salary is only part of the truth: as an employer you additionally pay the employer's share of social security (health, pension, unemployment and long-term care insurance), the U1 to U3 levies for sickness, maternity and insolvency, and the contribution to the accident insurance association. Together this amounts to around 21 to 23 percent in non-wage labour costs.
Staff costs in the business context
In hospitality, a staff cost share of 30 to 35 percent of revenue is considered a healthy target range. Check whether your business is within range with the Hospitality Profit Calculator.
Frequently asked questions
What does an employee really cost the employer?
On top of the gross salary come around 21 to 23 percent employer contributions: health, pension, unemployment and long-term care insurance plus levies and the accident insurance association. €3,000 gross thus becomes about €3,670 total cost per month — bonuses, meals or work clothing come on top.
How high are the contributions for a mini-job?
For a commercial mini-job, the employer pays flat-rate contributions of around 31 percent (flat-rate health and pension insurance, flat-rate tax, levies) — proportionally more than for regular employment, but without employee deductions.
Why is the calculation based on 4.33 weeks per month?
A year has 52 weeks spread over 12 months — on average 4.33 weeks per month. This allows monthly costs to be converted fairly to the working hour.
Are the contribution rates up to date?
The calculator uses benchmark values as of 2026 (e.g. average additional health insurance contribution). Additional contribution, levy rates and accident insurance contribution vary by insurer, business and industry — for the exact payroll, ask your payroll accounting.
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