{
  "$comment": "Germany payroll rules 2026 (MoneyOtter TRS B §5.2 MO-FR-25, §6.3). Lohnsteuer, Solidaritätszuschlag and the church-tax base are computed by the code-generated BMF PAP (src/payroll/de/pap-2026.generated.ts); params.incomeTax mirrors the PAP's parameters for display and is checked against it in tests. Social-insurance employee shares are computed from params.socialInsurance.",
  "country": "de",
  "jurisdiction": "de",
  "taxYear": "2026",
  "period": {
    "start": "2026-01-01",
    "end": "2026-12-31",
    "tz": "Europe/Berlin"
  },
  "status": "provisional",
  "engine": "de-payroll@1",
  "currency": "EUR",
  "revision": 2,
  "params": {
    "pap": {
      "name": "Lohnsteuer2026",
      "stand": "2025-10-23 12:40",
      "file": "pap/Lohnsteuer2026.xml",
      "sourceUrl": "https://www.bmf-steuerrechner.de/javax.faces.resource/daten/xmls/Lohnsteuer2026.xml.xhtml",
      "retrieved": "2026-10-07",
      "sha256": "63d8981646d139eba2f4dd990c13b43c4fb3883b402a5a40cddf253aa7aa96b4",
      "reuseStatus": "Official work: the PAP is published by the Federal Ministry of Finance as an annex to its BMF letter on the Programmablaufpläne (published in the Bundessteuerblatt) and is offered to software developers on bmf-steuerrechner.de. As part of an official notice it is an amtliches Werk free of copyright under § 5 Abs. 1 UrhG. The BMF external interface is used only to capture test fixtures (its stated purpose: quality assurance of third-party calculators). Assessment by MoneyOtter, not legal advice (verify)."
    },
    "incomeTax": {
      "grundfreibetrag": "12348",
      "arbeitnehmerPauschbetrag": "1230",
      "sonderausgabenPauschbetrag": "36",
      "entlastungsbetragAlleinerziehende": "4260",
      "kinderfreibetragPerChild": "9756",
      "soliFreigrenze": "20350",
      "soliRate": "0.055",
      "soliMilderungRate": "0.119"
    },
    "socialInsurance": {
      "pension": {
        "totalRate": "0.186",
        "employeeRate": "0.093",
        "employerRate": "0.093",
        "ceilingMonthly": "8450"
      },
      "unemployment": {
        "totalRate": "0.026",
        "employeeRate": "0.013",
        "employerRate": "0.013",
        "ceilingMonthly": "8450"
      },
      "health": {
        "generalRate": "0.146",
        "employeeGeneralRate": "0.073",
        "employerGeneralRate": "0.073",
        "averageAdditionalRate": "0.029",
        "additionalRateEmployeeShare": "0.5",
        "ceilingMonthly": "5812.50"
      },
      "care": {
        "totalRate": "0.036",
        "employeeRate": "0.018",
        "employerRate": "0.018",
        "saxony": {
          "employeeRate": "0.023",
          "employerRate": "0.013"
        },
        "childlessSurcharge": "0.006",
        "childlessSurchargeMinAge": "23",
        "reductionPerChild": "0.0025",
        "reductionFirstChild": "2",
        "reductionLastChild": "5",
        "reductionMaxChildAge": "25"
      }
    },
    "minijob": {
      "limitMonthly": "603",
      "pensionEmployerFlatRate": "0.15",
      "pensionMinimumBaseMonthly": "175",
      "healthEmployerFlatRate": "0.13",
      "lumpSumTaxRate": "0.02"
    },
    "midijob": {
      "upperLimitMonthly": "2000",
      "factorF": "0.6619",
      "procedure": {
        "surchargeBase": "BE",
        "reductionBase": "BE_AN",
        "rounding": "perComponent"
      }
    },
    "churchTax": {
      "defaultRate": "0.09",
      "stateRates": {
        "by": "0.08",
        "bw": "0.08"
      }
    },
    "rounding": {
      "socialContribution": {
        "unit": "0.01",
        "mode": "halfUp"
      },
      "churchTax": {
        "unit": "0.01",
        "mode": "down"
      }
    }
  },
  "rounding": {
    "unit": "0.01",
    "mode": "halfUp",
    "stage": "perLine"
  },
  "knownCliffs": [
    {
      "id": "minijob-boundary",
      "at": "7236",
      "field": "params.minijob.limitMonthly",
      "description": "At the Minijob limit (EUR 603/month) the job leaves the employer-paid lump-sum tax regime: in tax classes V and VI regular Lohnsteuer starts immediately, so net pay can fall when gross pay rises past the limit."
    },
    {
      "id": "minijob-minimum-pension-base",
      "at": "2100",
      "field": "params.minijob.pensionMinimumBaseMonthly",
      "description": "Below EUR 175 a month a Minijob employee still tops up pension contributions on the EUR 175 minimum base (§ 163 Abs. 8 SGB VI), so the top-up can exceed the pay and net pay is not increasing in this range."
    }
  ],
  "notModelled": [
    "Faktorverfahren (tax class IV with factor)",
    "Altersentlastungsbetrag (age 64+) and Versorgungsbezüge (occupational/civil-service pensions)",
    "One-off payments (sonstige Bezüge: bonuses, 13th salary, severance) — regular pay only",
    "Personal allowances or additions on the ELStAM (Freibetrag/Hinzurechnungsbetrag), incl. extra single-parent relief for the 2nd and later children",
    "Church-tax cap (Kappung) and special church levy (besonderes Kirchgeld)",
    "Pension-insurance exemptions (Minijob opt-out, professional pension schemes, knappschaftliche Rentenversicherung)",
    "Employer levies U1/U2/Insolvenzgeldumlage and statutory accident insurance in the employer block",
    "Midijob-specific treatment of the Vorsorgepauschale (the PAP is run on the full wage)",
    "Partial-year employment, multiple jobs, Kurzarbeit, employees in vocational training",
    "Annual income-tax assessment (Einkommensteuerveranlagung) and refunds; Kindergeld"
  ],
  "sources": [
    {
      "field": "period",
      "url": "https://www.gesetze-im-internet.de/estg/__38a.html",
      "title": "§ 38a Abs. 1 EStG — Jahresarbeitslohn is the calendar year (Kalenderjahr)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "rounding",
      "url": "https://www.gesetze-im-internet.de/sgb_6/__121.html",
      "title": "§ 121 Abs. 2 SGB VI — kaufmännische Rundung on the cent, applied per line",
      "retrieved": "2026-10-07",
      "note": "Display/default rounding; tax lines use the PAP's own rounding."
    },
    {
      "field": "params.pap",
      "url": "https://www.bmf-steuerrechner.de/javax.faces.resource/daten/xmls/Lohnsteuer2026.xml.xhtml",
      "title": "BMF Programmablaufplan 2026 — XML pseudo-code (Lohnsteuer2026.xml)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.pap.reuseStatus",
      "url": "https://www.gesetze-im-internet.de/urhg/__5.html",
      "title": "§ 5 UrhG — Amtliche Werke",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax",
      "url": "https://www.bmf-steuerrechner.de/javax.faces.resource/daten/xmls/Lohnsteuer2026.xml.xhtml",
      "title": "BMF PAP 2026 (MPARA, MZTABFB, MSOLZ: Grundfreibetrag, Pauschbeträge, Kinderfreibetrag, Soli-Freigrenze and rates)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.grundfreibetrag",
      "url": "https://www.gesetze-im-internet.de/estg/__32a.html",
      "title": "§ 32a EStG — Einkommensteuertarif",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.soliRate",
      "url": "https://www.gesetze-im-internet.de/solzg_1995/__4.html",
      "title": "§ 4 SolZG 1995 — Zuschlagsatz 5,5 Prozent",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.socialInsurance.pension.totalRate",
      "url": "https://www.gesetze-im-internet.de/rvbeitrsbek_2026/BJNR1230A0025.html",
      "title": "Bekanntmachung des Beitragssatzes in der allgemeinen Rentenversicherung für 2026: 18,6 Prozent",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.socialInsurance.pension.employeeRate",
      "url": "https://www.gesetze-im-internet.de/sgb_6/__168.html",
      "title": "§ 168 Abs. 1 Nr. 1 SGB VI — je zur Hälfte",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.socialInsurance.pension.employerRate",
      "url": "https://www.gesetze-im-internet.de/sgb_6/__168.html",
      "title": "§ 168 Abs. 1 Nr. 1 SGB VI — je zur Hälfte",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.socialInsurance.pension.ceilingMonthly",
      "url": "https://www.gesetze-im-internet.de/svbezgrv_2026/BJNR1160A0025.html",
      "title": "Sozialversicherungsrechengrößen-Verordnung 2026 § 4 — Beitragsbemessungsgrenze allgemeine Rentenversicherung",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.socialInsurance.unemployment.totalRate",
      "url": "https://www.gesetze-im-internet.de/sgb_3/__341.html",
      "title": "§ 341 Abs. 2 SGB III — Beitragssatz 2,6 Prozent",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.socialInsurance.unemployment.employeeRate",
      "url": "https://www.gesetze-im-internet.de/sgb_3/__346.html",
      "title": "§ 346 Abs. 1 SGB III — je zur Hälfte",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.socialInsurance.unemployment.employerRate",
      "url": "https://www.gesetze-im-internet.de/sgb_3/__346.html",
      "title": "§ 346 Abs. 1 SGB III — je zur Hälfte",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.socialInsurance.unemployment.ceilingMonthly",
      "url": "https://www.gesetze-im-internet.de/sgb_3/__341.html",
      "title": "§ 341 Abs. 4 SGB III — Beitragsbemessungsgrenze der allgemeinen Rentenversicherung",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.socialInsurance.unemployment.ceilingMonthly",
      "url": "https://www.gesetze-im-internet.de/svbezgrv_2026/BJNR1160A0025.html",
      "title": "SV-Rechengrößenverordnung 2026 § 4",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.socialInsurance.health.generalRate",
      "url": "https://www.gesetze-im-internet.de/sgb_5/__241.html",
      "title": "§ 241 SGB V — allgemeiner Beitragssatz 14,6 Prozent",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.socialInsurance.health.employeeGeneralRate",
      "url": "https://www.gesetze-im-internet.de/sgb_5/__249.html",
      "title": "§ 249 Abs. 1 SGB V — je zur Hälfte",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.socialInsurance.health.employerGeneralRate",
      "url": "https://www.gesetze-im-internet.de/sgb_5/__249.html",
      "title": "§ 249 Abs. 1 SGB V — je zur Hälfte",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.socialInsurance.health.additionalRateEmployeeShare",
      "url": "https://www.gesetze-im-internet.de/sgb_5/__249.html",
      "title": "§ 249 Abs. 1 SGB V (contributions incl. Zusatzbeitrag borne half each)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.socialInsurance.health.averageAdditionalRate",
      "url": "https://www.bundesgesundheitsministerium.de/beitraege",
      "title": "BMG: Beiträge der GKV — durchschnittlicher Zusatzbeitragssatz 2026: 2,9 Prozent",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.socialInsurance.health.averageAdditionalRate",
      "url": "https://www.gesetze-im-internet.de/sgb_5/__242a.html",
      "title": "§ 242a SGB V — durchschnittlicher Zusatzbeitragssatz",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.socialInsurance.health.ceilingMonthly",
      "url": "https://www.gesetze-im-internet.de/svbezgrv_2026/BJNR1160A0025.html",
      "title": "SV-Rechengrößenverordnung 2026 § 2 Abs. 2 (Jahresarbeitsentgeltgrenze nach § 6 Abs. 7 SGB V = Beitragsbemessungsgrenze KV/PV, § 223 Abs. 3 SGB V)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.socialInsurance.health.ceilingMonthly",
      "url": "https://www.gesetze-im-internet.de/sgb_5/__223.html",
      "title": "§ 223 Abs. 3 SGB V — Beitragsbemessungsgrenze",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.socialInsurance.care.totalRate",
      "url": "https://www.gesetze-im-internet.de/pbav_2025/BJNR1BE0A0024.html",
      "title": "Pflegeversicherungs-Beitragssatzanpassungsverordnung 2025 § 1 — 3,6 Prozent ab 1. Januar 2025",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.socialInsurance.care.employeeRate",
      "url": "https://www.gesetze-im-internet.de/sgb_11/__58.html",
      "title": "§ 58 Abs. 1 SGB XI — je zur Hälfte",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.socialInsurance.care.employerRate",
      "url": "https://www.gesetze-im-internet.de/sgb_11/__58.html",
      "title": "§ 58 Abs. 1 SGB XI — je zur Hälfte",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.socialInsurance.care.saxony",
      "url": "https://www.gesetze-im-internet.de/sgb_11/__58.html",
      "title": "§ 58 Abs. 3 SGB XI — in Saxony employees bear 1 percentage point alone",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.socialInsurance.care.saxony",
      "url": "https://www.bmf-steuerrechner.de/javax.faces.resource/daten/xmls/Lohnsteuer2026.xml.xhtml",
      "title": "BMF PAP 2026 MPARA (PVS = 1: PVSATZAN 0.023)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.socialInsurance.care.childlessSurcharge",
      "url": "https://www.gesetze-im-internet.de/sgb_11/__55.html",
      "title": "§ 55 Abs. 3 Satz 1 SGB XI — Beitragszuschlag für Kinderlose 0,6 Beitragssatzpunkte",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.socialInsurance.care.childlessSurcharge",
      "url": "https://www.gesetze-im-internet.de/sgb_11/__58.html",
      "title": "§ 58 Abs. 1 Satz 3 SGB XI — surcharge borne by the employee",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.socialInsurance.care.childlessSurchargeMinAge",
      "url": "https://www.gesetze-im-internet.de/sgb_11/__55.html",
      "title": "§ 55 Abs. 3 Satz 1 SGB XI — after the month of the 23rd birthday",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.socialInsurance.care.reductionPerChild",
      "url": "https://www.gesetze-im-internet.de/sgb_11/__55.html",
      "title": "§ 55 Abs. 3 Satz 4 SGB XI — Abschlag 0,25 Beitragssatzpunkte je Kind",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.socialInsurance.care.reductionFirstChild",
      "url": "https://www.gesetze-im-internet.de/sgb_11/__55.html",
      "title": "§ 55 Abs. 3 Satz 4 SGB XI — ab dem zweiten Kind",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.socialInsurance.care.reductionLastChild",
      "url": "https://www.gesetze-im-internet.de/sgb_11/__55.html",
      "title": "§ 55 Abs. 3 Satz 4 SGB XI — bis zum fünften Kind",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.socialInsurance.care.reductionMaxChildAge",
      "url": "https://www.gesetze-im-internet.de/sgb_11/__55.html",
      "title": "§ 55 Abs. 3 Satz 4 SGB XI — Kinder unter 25 Jahren",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.minijob.limitMonthly",
      "url": "https://www.gesetze-im-internet.de/sgb_4/__8.html",
      "title": "§ 8 Abs. 1a SGB IV — Geringfügigkeitsgrenze = Mindestlohn × 130 ÷ 3, auf volle Euro aufgerundet",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.minijob.limitMonthly",
      "url": "https://www.gesetze-im-internet.de/milov5/BJNR10C0A0025.html",
      "title": "Fünfte Mindestlohnanpassungsverordnung (MiLoV5): 13.90 EUR from 1 Jan 2026",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.minijob.pensionEmployerFlatRate",
      "url": "https://www.gesetze-im-internet.de/sgb_6/__168.html",
      "title": "§ 168 Abs. 1 Nr. 1b SGB VI — Arbeitgeber 15 vom Hundert, im Übrigen der Versicherte",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.minijob.pensionMinimumBaseMonthly",
      "url": "https://www.gesetze-im-internet.de/sgb_6/__163.html",
      "title": "§ 163 Abs. 8 SGB VI — Mindestbeitragsbemessungsgrundlage 175 Euro",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.minijob.healthEmployerFlatRate",
      "url": "https://www.gesetze-im-internet.de/sgb_5/__249b.html",
      "title": "§ 249b SGB V — Pauschalbeitrag 13 vom Hundert",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.minijob.lumpSumTaxRate",
      "url": "https://www.gesetze-im-internet.de/estg/__40a.html",
      "title": "§ 40a Abs. 2 EStG — einheitliche Pauschsteuer 2 Prozent",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.midijob.upperLimitMonthly",
      "url": "https://www.gesetze-im-internet.de/sgb_4/__20.html",
      "title": "§ 20 Abs. 2 SGB IV — Übergangsbereich bis 2 000 Euro im Monat",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.midijob.factorF",
      "url": "https://www.gesetze-im-internet.de/sgb_4/__20.html",
      "title": "§ 20 Abs. 2a SGB IV — Faktor F = 28 Prozent ÷ Gesamtsozialversicherungsbeitragssatz",
      "retrieved": "2026-10-07",
      "note": "Published by the BMAS in the Bundesanzeiger; the value here is derived from the rates in this file (rounded to 4 decimals) and checked in tests."
    },
    {
      "field": "params.midijob.procedure",
      "url": "https://www.gesetze-im-internet.de/beitrvv/__2.html",
      "title": "BVV § 2 Abs. 2 Sätze 3, 6 und 7 — Beschäftigtenanteil auf BE_AN; allein zu tragende Beitragszuschläge auf BE (§ 20 Abs. 2a Satz 1 SGB IV); Beitragsabschläge auf BE_AN; jeweils auf zwei Dezimalstellen gerundet",
      "retrieved": "2026-10-07",
      "note": "Applied as in the Gemeinsames Rundschreiben Übergangsbereich of DRV/GKV-Spitzenverband (20 Dec 2022), Ziffer 4.3.3.1, Beispiel 8."
    },
    {
      "field": "params.churchTax",
      "url": "https://www.bundesfinanzministerium.de/Content/DE/Downloads/Broschueren_Bestellservice/steuern-von-a-z.pdf?__blob=publicationFile&v=9",
      "title": "BMF, Steuern von A bis Z (Ausgabe 2025): Kirchensteuer „beträgt je nach Bundesland 8 oder 9 Prozent“",
      "retrieved": "2026-10-07",
      "note": "The state-by-state mapping (8 % in Bavaria and Baden-Württemberg, 9 % elsewhere) is not stated in this source: provisional until confirmed against each Land’s published Kirchensteuerbeschlüsse."
    },
    {
      "field": "params.churchTax",
      "url": "https://www.steuern.sachsen.de/download/KiStB_2026.pdf",
      "title": "Freistaat Sachsen: Kirchensteuerbeschlüsse 2026 (9 %)",
      "retrieved": "2026-10-07",
      "type": "secondary",
      "note": "Official Land source, not on the DE allowlist."
    },
    {
      "field": "params.rounding.socialContribution",
      "url": "https://www.gesetze-im-internet.de/sgb_6/__121.html",
      "title": "§ 121 Abs. 2 SGB VI — kaufmännische Rundung",
      "retrieved": "2026-10-07",
      "note": "Applied per contribution line to the cent; payroll-software rounding may differ by a cent (provisional)."
    },
    {
      "field": "params.rounding.churchTax",
      "url": "https://www.gesetze-im-internet.de/estg/__51a.html",
      "title": "§ 51a EStG — Zuschlagsteuern on the PAP base BK",
      "retrieved": "2026-10-07",
      "note": "Rounding church tax down to the cent is a MoneyOtter convention (provisional)."
    }
  ]
}