The tariff moved with inflation
The basic allowance (Grundfreibetrag) rose from 12.096 € to 12.348 €, and every zone of the § 32a tariff was shifted up with it: the first progression zone now ends at 17.799 €, the second at 69.878 €, where the 42% top rate begins. The rates themselves, 14% at the start of the progression, 42% and 45%, did not change, and the 45% rate still starts at 277.825 €, a threshold that has not been indexed for years. The child allowance rose to 9.756 € for both parents together, and the solidarity surcharge now applies only once wage tax exceeds 20.350 €, up from 19.950 €.
The Vorsorgepauschale was rebuilt
Payroll tax is not charged on the whole salary: a flat estimate of your pension, health and care contributions, the Vorsorgepauschale, comes off first. Until 2025 the health and care part was compared with a minimum of 12% of pay, at most 1,900 euro, or 3,000 in class III, and the larger was used. From 2026 that minimum is gone, and the unemployment insurance contribution counts instead, within the same 1,900 euro cap. For most salaried employees the difference is small, but it is why lower-paid workers in classes V and VI see their withholding move by more than the tariff alone would suggest.
Higher ceilings, a higher health contribution
The contribution ceilings rose sharply: pension and unemployment insurance are now charged up to 101.400 € of pay, from 96.600 €, and health and care insurance up to 69.750 €, from 66.150 €. The average additional health contribution (Zusatzbeitrag) went from 2,5 % to 2,9 %, and your own fund's may differ. The general rates of 7,3 % for health, 9,3 % for pension and 1,8 % for care, each paid by you, are unchanged.
That combination is what the impact tables show. Up to about 55,000 euro the tariff indexation is worth slightly more than the higher health contribution costs, so take-home pay rises by a few dozen euro a year. Above the old health ceiling the extra contributions on the newly covered pay outweigh it, and from 70,000 euro up take-home pay falls by up to a few hundred euro a year. The minijob limit rose to 603 € a month, in line with the minimum wage. To see your own figure, try your salary in the take-home pay calculator.