Taxes 2022: Who now has more net than gross
Created: 01/05/2022, 10:15 AM
More net than gross in 2022 © Rüdiger Wölk / Imago
Higher allowances will lower the tax burden for many employees this year.
Our tables give you a compact overview.
Munich - Good news for employees and retirees.
In the new year, almost everyone can count on a little more net than gross.
The reason: The basic tax allowances are increasing.
And for social insurance, the contribution burden remains largely constant - on average at 19.975 percent.
This results from the following developments:
In the case of pension insurance, the contribution rate remains unchanged at 18.6 percent.
Insured people pay 9.3 percent of this.
An increase is expected by 2024 at the latest.
The contribution to unemployment insurance is still 2.4 percent.
Employees pay half of this.
The contribution rate to long-term care insurance for insured persons with a child is 3.05 percent.
Employers and employees share this.
There is a surcharge everywhere for childless people.
This year this increases from 0.25 to 0.35 percentage points.
It is only borne by the insured nationwide (without employers' participation, special regulations apply in Saxony).
In the case of statutory health insurance, the contribution rate remains at 14.6 percent.
In addition, there is an "additional contribution for individual health insurance companies" - an average of 1.3 percent.
Taxes 2022: Exemptions reduce the tax burden for employees
However, the differences between the health insurers are still considerable.
This year, the once again improved regulations on the deductibility of pension insurance contributions and the basic tax allowance, which will be increased from 9744 euros to 9984 euros, have had a positive effect on taxation.
Furthermore, the basic tariff values of the income tax tariff will be adjusted.
The tax rate is - if you imagine a coordinate system - shifted 1.17 percent "to the right".
This is intended to compensate for the “cold progression”.
Otherwise, the progressive tax rate - that is to say, increasing with increasing gross income - would lead to wage increases in connection with inflation being at least partially "eaten up" by higher taxation.
Social security contribution rates in 2022
numbers in percent
All in all | Employee share | |
general pension insurance | 18.6 | 9.3 |
unemployment insurance | 2.4 | 1.2 |
Health insurance, general | 14.6 | 7.3 |
average additional contribution | 1.3 | 0.65 |
care insurance | 3.05 | 1.525 |
all in all | 39.95 | 19.975 |
Additional contribution to long-term care insurance for childless people | 0.35 | 0.35 |
Since employees who earn very well in particular benefit from tax relief, they have a particularly high net gain.
Here are some sample calculations:
■ Employees with tax class I or IV, who earn 6,000 euros gross per month, get a monthly plus of 20 euros (with child, no church tax) - without additional tax deductions.
At 8,000 euros gross it is already 28 euros.
For comparison: at 2000 euros gross / month the plus is only six euros.
■ Single parents: The 2020 Annual Tax Act fixed the tax relief amount for single parents, which was initially only due to the corona, at EUR 4008 per year, which was increased by EUR 2100 from 2022 onwards.
This amount applies to the first child.
For each additional child there is an additional 240 euros.
A relief amount of 4008 euros brings single parents with a gross monthly income of 3000 euros an annual relief of around 1000 euros!
In most cases, however, the income (and thus also the tax relief) of those affected is far lower.
How does the monthly net wage change *
Gross wage | Net wage 2021 | Net wage 2022 | monthly plus 2022 |
2000 Euro | 1436 euros | 1442 euros | 6th |
3000 euros | 2005 | 2015 | 10 |
4000 euros | 2541 | 2553 | 12th |
5000 Euro | 3051 | 3067 | 16 |
6000 euros | 3573 | 3593 | 20th |
7,000 euros | 4043 | 4068 | 25th |
8,000 euros | 4566 | 4594 | 28 |
* Assumptions: Tax classes I / iV, no church tax, with child (ren), statutory health and care insurance, 1.3% additional health insurance contribution 2022