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Severance Pay Calculator

Calculate the amount of a typical severance payment and the tax burden under the one-fifth rule.

Updated 2025 Data stays local

Üblich: 0,5 (Regelabfindung gemäß § 1a KSchG)

Für Fünftelregelung-Berechnung

Severance Pay (gross)

20.000,00 €

Geschätzte Steuer

7.185,00 €

35,9 % effektiv

Netto-Abfindung

12.815,00 €

Severance Calculation

Formula4.000,00 € x 10,0 J. x 0,5
Abfindung brutto20.000,00 €
Fünftelregelung (§ 34 EStG)
ESt auf reguläres Einkommen10.195,00 €
Steuer auf Abfindung (Fünftelregelung)7.185,00 €
Steuer ohne Fünftelregelung7.728,00 €
Ersparnis durch Fünftelregelung543,00 €
Netto-Abfindung12.815,00 €

Die Regelabfindung (0,5 Monatsgehälter pro Jahr) ist ein Richtwert aus § 1a KSchG. Die Fünftelregelung wird nur bei ausserordentlichen Einkünften angewandt. Abfindungen sind sozialversicherungsfrei. Es fallen nur Einkommensteuer, Soli und ggf. Kirchensteuer an. Vereinfachte Berechnung ohne Soli und Kirchensteuer.

Note: These calculations are for informational purposes only and do not replace professional tax or financial advice. All information without guarantee.

Frequently Asked Questions

How is a severance payment calculated?

The standard formula is half a gross monthly salary per year of service. For example, after 10 years with a 4,000 euro gross salary, the standard severance would be 20,000 euros.

How is severance taxed?

Severance payments are subject to income tax but not social insurance contributions. The "fifth rule" (Fuenftelregelung) can reduce the tax burden by spreading the tax effect over five years.

What is the Severance Pay Calculator?

The severance pay calculator computes the tax burden on a severance payment using the one-fifth rule.

How does the Severance Pay Calculator work?

Enter your annual salary and the severance amount. The one-fifth rule dampens tax progression: tax on one-fifth of the severance is calculated, multiplied by five and added to the regular tax. The calculator shows the effective tax burden.

Key Data and Facts

Rule of thumb for severance: 0.5 monthly salaries per year of service. The one-fifth rule mitigates tax progression. Severance payments are exempt from social security contributions.

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