Premiums to the minute.
From 00:00 to 04:00, up to 40% is tax-free if the shift started before midnight. If the night falls on a Sunday, the Sunday premium is added from 00:00. You can also set up your own premiums from your collective agreement.
Calculation
How Verdienst Planer calculates.
The app calculates your net pay the way your employer does: wage tax (Lohnsteuer) following the official program flowchart of the German Federal Ministry of Finance (BMF), social security contributions at the current rates and premiums under § 3b EStG. Here is an example of what that looks like.
Comparison
Payslip and app side by side.
On the left a payslip for October 2026, on the right the same month in the app's result window. Tax class I, no church tax, no children, 22 € hourly wage.
Sample · made-up data
Sample Logistics GmbHStatement of gross/net pay
October 2026Staff no. 0815 · Tax class I · Church tax –
| Pay type | Quantity | Tax/SI | Amount € |
|---|---|---|---|
| Base pay | 180.00 h × 22.00 € | L | 3,960.00 |
| Public holiday premium 100% | 7.50 h | F | 165.00 |
| Sunday premium 50% | 30.00 h | F | 330.00 |
| Night premium 25% | 47.50 h | F | 261.25 |
| Total gross | 4,716.25 | ||
| Wage tax | −523.16 | ||
| Health, pension, unemployment and long-term care insurance | −833.58 | ||
| Net earnings | 3,359.51 | ||
| Meal charge | −42.50 | ||
| Payout amount | 3,317.01 |
L = regular pay, subject to tax and social security contributions · F = free of tax and social security contributions under § 3b EStG
| Item | Payslip | App | |
|---|---|---|---|
| Total gross | 4,716.25 € | 3,960.00 € + 756.25 € | ✓ |
| Wage tax | 523.16 € | 523.16 € | ✓ |
| Health insurance | 318.78 € | 318.78 € | ✓ |
| Pension insurance | 368.28 € | 368.28 € | ✓ |
| Unemployment insurance | 51.48 € | 51.48 € | ✓ |
| Long-term care insurance | 95.04 € | 95.04 € | ✓ |
| Meal charge | −42.50 € | −42.50 € | ✓ |
| Payout | 3,317.01 € | 3,317.01 € | ✓ |
Worked example
One month of continuous shift work, step by step.
October 2026 with 12 early, 6 late and 6 night shifts of 7.5 hours each. Exactly the month from the calendar on the home page.
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Hours and base pay
24 shifts of 7.5 hours each make 180 hours. At 22 € an hour, that is 3,960.00 € base pay. Taxes and social security contributions are calculated on this amount.
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Premiums
The app recognises German Unity Day on 3 October, the four Sundays and all hours in the night period from 20:00 to 06:00.
Public holiday 3 October 7.50 h × 22 € × 100% 165.00 € Sundays 4, 11, 18, 25 October 30.00 h × 22 € × 50% 330.00 € Night period 20:00–06:00 47.50 h × 22 € × 25% 261.25 € Total premiums 756.25 € All three rates are within the limits of § 3b EStG (public holiday up to 125%, Sunday up to 50%, night up to 25%). Because the hourly wage is below 25 €, the premiums are also free of social security contributions. So they come on top without any deductions.
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Taxes and social security contributions
Wage tax (tax class I) 523.16 € Solidarity surcharge 0.00 € Health insurance 7.3% + 0.75% additional contribution 318.78 € Pension insurance 9.3% 368.28 € Unemployment insurance 1.3% 51.48 € Long-term care insurance 1.8% + 0.6% without children 95.04 € Total deductions 1,356.74 € The solidarity surcharge only applies when the wage tax is much higher. Net pay from the base pay: 3,960.00 € − 1,356.74 € = 2,603.26 €.
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Payout
2,603.26 € net plus 756.25 € tax-free premiums, minus 42.50 € meal charge, which is set up as a rule in the app.
In your account3,317.01 €
Example: one night shift
2223012345–6
| Night shift Sat → Sun · 20 €/h | Hours | Amount |
|---|---|---|
| Base pay | 8:00 | 160.00 € |
| Night premium 25% | 4:00 | 20.00 € |
| Night premium 40% | 4:00 | 32.00 € |
| Sunday premium 50% from 00:00 | 6:00 | 60.00 € |
| Shift total | 272.00 € |
Views
Where to find the numbers in the app.
Net pay calculator
Open the net pay calculator →
Work out your month yourself.
Hourly wage, tax class and premium hours in, net pay, values per year and employer costs out, or the other way round from your desired net pay.