Reverse the salary question: how much more gross income is needed to keep salary net at least unchanged? Newly calculated German examples for 2027 and 2028.
A salary increase may initially do little more than prevent take-home pay from falling. This article reverses the usual question: what additional gross salary is needed to keep salary net at least at its 2026 level?
At €60,000 annual gross, our German single profile needs €335 more gross for 2027, approximately 0.56%. A jointly assessed couple splitting income equally needs €261, approximately 0.44%. These are fixed-profile model results, not universal salary recommendations.
Calculate gross income for your target net
From target net to required gross
The existing salary-increase article starts with a raise and calculates what remains. Here we start with 2026 salary net and search for the smallest non-negative gross increase reaching that amount in each forecast year. Both 2027 and 2028 are compared independently with 2026; the 2028 increase is not added on top of the 2027 result.
Net means salary after taxes and employee contributions. Child benefit is excluded from the target, including for the family. Child allowances remain part of the tax calculation. Housing, groceries and personal expenses are not deducted.
Current policy status and model assumptions
Sources were reviewed and calculations rerun on 13 October 2026. The numerical assumptions remain those of the forecast model dated 30 September. The cabinet decision of 7 October confirms the 2027 ceilings already used: €76,500 for health/care and €106,200 for pension/unemployment contributions. The DRV report says Bundesrat approval is still required.
The PNOG draft includes a higher childless care surcharge, modeled at 0.9% from 2027. Draft measures are not final law. GKV supplementary rates remain the BMG projections without reform effects, 3.8% for 2027 and 4.1% for 2028. Other tax and contribution assumptions are documented in the calculator; several 2028 figures remain projections. This is a dated forecast, not a guaranteed future payslip.
Single, couple and family: the calculated table
All profiles use Bavaria, adults aged 30, statutory health insurance and no church tax. Couples are jointly assessed. The childless couple splits household gross 50/50. The family has two children aged 6 and 10 and splits gross 80/20. Ages and household assumptions are held constant. Any increase is allocated in the same proportion.
Because the income splits differ, differences between the couple and family cannot be attributed solely to children. The charts show percentages; the tables show additional annual euros for €40,000–€120,000 household gross in €10,000 steps.
Annual amounts · salary net only, excluding child benefit · no inflation · GKV without reform effects · recalculated 13 October 2026
Single
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| 2026 household gross | 2027 | 2028 |
|---|---|---|
| €40,000 | €207 (0.52 %) | €775 (1.94 %) |
| €50,000 | €274 (0.55 %) | €1,022 (2.04 %) |
| €60,000 | €335 (0.56 %) | €1,270 (2.12 %) |
| €70,000 | €424 (0.61 %) | €1,555 (2.22 %) |
| €80,000 | €1,196 (1.5 %) | €2,727 (3.41 %) |
| €90,000 | €1,146 (1.27 %) | €2,842 (3.16 %) |
| €100,000 | €1,067 (1.07 %) | €2,950 (2.95 %) |
| €110,000 | €1,508 (1.37 %) | €3,760 (3.42 %) |
| €120,000 | €1,508 (1.26 %) | €3,760 (3.13 %) |
Couple · 50/50
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| 2026 household gross | 2027 | 2028 |
|---|---|---|
| €40,000 | €60 (0.15 %) | €544 (1.36 %) |
| €50,000 | €180 (0.36 %) | €794 (1.59 %) |
| €60,000 | €261 (0.44 %) | €1,046 (1.74 %) |
| €70,000 | €337 (0.48 %) | €1,297 (1.85 %) |
| €80,000 | €413 (0.52 %) | €1,549 (1.94 %) |
| €90,000 | €482 (0.54 %) | €1,795 (1.99 %) |
| €100,000 | €548 (0.55 %) | €2,044 (2.04 %) |
| €110,000 | €613 (0.56 %) | €2,298 (2.09 %) |
| €120,000 | €669 (0.56 %) | €2,539 (2.12 %) |
Family · 80/20 · children aged 6 and 10
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| 2026 household gross | 2027 | 2028 |
|---|---|---|
| €40,000 | €0 (0 %) | €169 (0.42 %) |
| €50,000 | €0 (0 %) | €354 (0.71 %) |
| €60,000 | €0 (0 %) | €603 (1.01 %) |
| €70,000 | €0 (0 %) | €849 (1.21 %) |
| €80,000 | €7 (0.01 %) | €1,095 (1.37 %) |
| €90,000 | €367 (0.41 %) | €1,651 (1.83 %) |
| €100,000 | €944 (0.94 %) | €2,640 (2.64 %) |
| €110,000 | €903 (0.82 %) | €2,761 (2.51 %) |
| €120,000 | €876 (0.73 %) | €2,850 (2.38 %) |
€0 means no increase is needed to preserve nominal net income.
Download calculation data as CSVFor the €60,000 family, salary net already exceeds its 2026 level in the 2027 model without a raise. For 2028, €603 additional annual gross is required. A zero result means nominal salary net is preserved, not that deductions or purchasing power are unchanged.
Why the raise is larger than the net shortfall
For the single profile, unchanged €60,000 gross produces €37,561 salary net in 2026 and €37,391 in 2027: a €170 shortfall. An extra €170 gross would itself face deductions. The model reaches the original net at €60,335 annual gross instead.
The relevant figure is the burden on additional earnings, not the average deduction rate. We do not estimate it with a flat percentage: we invert the existing forecast calculation and verify the threshold directly.
Preserving nominal net versus purchasing power
Unchanged net does not cover rising prices. As an illustration, not an inflation forecast, €3,000 monthly net with assumed 2% inflation requires a €3,060 net target. Two successive years at 2% give €3,121.20. A 2% net target does not automatically require a 2% gross raise.
In Target net mode, leave the target blank to preserve 2026 salary net, or enter your desired target for both forecast years. To reproduce the article's family table, set partner 1's share to 80%. Annual/monthly inputs follow the selected input period. The search uses whole annual euros, preserves the household split, excludes pay cuts and stops at €350,000 household gross. Unreachable targets are reported explicitly. Child benefit remains separate in the results.
Download, methodology and limitations
Download the 54 profile-year calculations as CSV. Columns include base gross, target salary net, unchanged forecast net, required gross, raise, calculation date, engine/assumption versions and source URL. Monetary columns ending in Ct are euro cents; gross and increase amounts without that suffix are annual euros.
If unchanged gross already reaches the target, the required increase is zero. Otherwise the calculated whole-euro gross must reach the target while one euro less must miss it. Percentages are rounded for display; euro amounts are computed independently. All profiles were recalculated with the existing engine; the €60,000 examples were also checked against the public API.
Individual insurer rates, bonuses, insurance changes and personal deductions can change the answer. Updated model assumptions require a fresh table. In salary discussions, distinguish preserving nominal net, covering inflation and achieving an actual increase in spending power. This calculation addresses the first question and is not a judgment of fair pay.