German Kurzarbeitergeld Calculator
Determine your government short-time wage replacement allowance (KUG), employer net wage, and total monthly take-home income during reduced working hours.
Retaining 0.0% of former full-time net pay of € 0.00.
Wage & Work Reduction Parameters
Ordinary pre-reduction monthly wage (statutory ceiling: €7,550 West / €7,450 East).
Auto-calculated from work reduction slider or entered manually.
Tax & Family Status
Statutory SGB III Calculation Summary
Statutory Tax & Social Exemption
Kurzarbeitergeld is disbursed 100% tax-free with zero employee social security contributions deducted. Under SGB III § 106, it is subject to the progression clause (Progressionsvorbehalt), requiring mandatory income tax declaration if exceeding €410 per year.
SGB III § 105 KUG Rules
- Standard Duration: Up to 12 months maximum (extendable by federal decree during crises).
- Kurzarbeit Null: If hours drop to zero, you receive 60% (or 67%) of your former net salary entirely from the Arbeitsagentur.
- Employer Social Contribution: Employer pays social contributions on 80% of lost earnings (fictitious contribution base).
Kurzarbeit Payout Matrix Across Work Reduction Tiers
Comparative analysis of take-home pay retention under standard 60% (childless) vs 67% (with child) statutory replacement rates for a sample €4,000 monthly gross earner (Tax Class 1).
| Reduction Tier | Employer Gross | Employer Net | KUG (60% Childless) | Total Net (60%) | KUG (67% Child) | Total Net (67%) |
|---|---|---|---|---|---|---|
| 0% (Full Work) | € 4,000.00 | € 2,520.00 | € 0.00 | € 2,520.00 (100%) | € 0.00 | € 2,520.00 (100%) |
| 25% Reduction | € 3,000.00 | € 2,000.00 | € 312.00 | € 2,312.00 (91.7%) | € 348.40 | € 2,348.40 (93.2%) |
| 50% Half-Time | € 2,000.00 | € 1,440.00 | € 648.00 | € 2,088.00 (82.9%) | € 723.60 | € 2,163.60 (85.9%) |
| 75% Reduction | € 1,000.00 | € 800.00 | € 1,032.00 | € 1,832.00 (72.7%) | € 1,152.40 | € 1,952.40 (77.5%) |
| 100% (Kurzarbeit Null) | € 0.00 | € 0.00 | € 1,512.00 | € 1,512.00 (60.0%) | € 1,688.40 | € 1,688.40 (67.0%) |
How German Kurzarbeitergeld is Calculated
The official calculation of Kurzarbeitergeld under SGB III does not rely on actual individual pay slips, but on standardized fictitious net wage tables (Pauschaliertes Nettoentgelt) published annually by the Federal Employment Agency (Bundesagentur fur Arbeit):
Step 1: Soll-Netto
The standardized net earnings corresponding to your normal full-time gross salary (Soll-Entgelt) capped at the pension contribution ceiling (€7,550 West / €7,450 East).
Step 2: Ist-Netto
The standardized net earnings corresponding to the reduced gross amount paid by your employer for hours actually worked (Ist-Entgelt).
Step 3: KUG Payout
The difference (Nettoentgeltdifferenz = Soll-Netto − Ist-Netto) is multiplied by 60% (without children) or 67% (with children) to yield the exact KUG payout.
Frequently Asked Questions (FAQ)
How is Kurzarbeitergeld (KUG) calculated in Germany?
Under Sections 95 to 106 SGB III, the Federal Employment Agency calculates Kurzarbeitergeld using standardized fictitious net earnings tables (pauschaliertes Nettoentgelt). The difference between the standardized net wage of your normal gross salary (Soll-Entgelt, capped at the pension contribution ceiling) and your reduced gross wage (Ist-Entgelt) forms the net wage difference (Nettoentgeltdifferenz). KUG pays 60% of this difference, or 67% if you have at least one dependent child.
Is Kurzarbeitergeld subject to income tax and social security?
Kurzarbeitergeld is 100% tax-free and exempt from employee social security deductions. However, it is subject to the progression clause (Progressionsvorbehalt). If you receive more than €410 in KUG or other wage-replacement benefits in a tax year, you are legally required to file an annual income tax return (Einkommensteuererklärung), increases the tax rate on your other taxable income.
What is Kurzarbeit Null and how much do I receive?
Kurzarbeit Null occurs when work is suspended entirely (100% work reduction) for a given month. During Kurzarbeit Null, your employer pays €0 gross salary (Ist-Entgelt = €0), and the government pays 60% (or 67% with children) of your full fictitious baseline net income.
Can an employer top up Kurzarbeitergeld (Aufstockungsbetrag)?
Yes. Many company agreements or collective bargaining contracts (Tarifverträge, e.g. IG Metall or IG BCE) mandate or permit employers to pay a voluntary top-up (Zuschuss zum Kurzarbeitergeld) bringing employee net income up to 80% to 95% of previous regular earnings.
Does Kurzarbeit reduce statutory annual vacation days?
Yes. According to rulings by the Federal Labor Court (Bundesarbeitsgericht, BAG) and the European Court of Justice (ECJ), an employer is entitled to reduce annual vacation entitlement pro-rata for full months or zero-work days spent in Kurzarbeit Null, because no mutual work obligations exist during those times.
Engr. Muhammad Shahzad
Verified Compliance AuthorPrincipal Civil & Systems Software Engineer specializing in European labor welfare algorithms, SGB III short-time compensation standards, and statutory German tax modeling.
📊 BMF Lohnsteuer, Sozialversicherungsbeiträge und Solidaritätszuschlag Matrix
| Statutory Component / Legal Deduction Item | Calculated Amount (EUR) |
|---|---|
| Primary Net / Statutory Payable Amount | 0,00 € |
Engr. Muhammad Shahzad
Principal Financial Systems Architect & German BMF Fiscal Architecture & Social Insurance Specialist
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.