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German Short-Time Work Calculator (Kurzarbeitergeld).

Calculate how much net income remains during short-time work in Germany. Including KUG and employer top-up.

Salary Data
€
Use slider
0% (Zero Short-Time Work)50%100% (Full-Time)
% Salary
Expected Payout
1.721,14 €
Total Net (Salary + KUG)
Breakdown
Remaining Salary (Net)1.180,71 €
+ Short-Time Work Allowance540,43 €
KUG rate: 60% of the net difference.
Loss

Difference to regular net:

353,97 € *

*Estimate based on flat-rate net.

Important Notice Regarding CalculationThese results are based on official BMF formulas (2026). Since individual tax characteristics (e.g. allowances) may vary, all information is provided without guarantee. This calculator does not replace professional tax advice.More in Legal Notice.

Short-Time Work Allowance 2026: How It Works

Short-time work allowance (Kurzarbeitergeld/KUG) compensates employees when their employer temporarily reduces working hours due to economic reasons. It is paid by the Federal Employment Agency.

Benefit Rates

  • 60% of the net difference without children
  • 67% of the net difference with children

Tax Treatment

KUG is tax-free but subject to the progression clause: it increases the tax rate on your remaining income. You may need to file a tax return and could face additional payments.

Tax Return Required?

Yes, if you received more than 410 euros in short-time work allowance during the year, you are required to file an income tax return. The KUG is subject to the progression clause, which may increase your overall tax burden.

Frequently Asked Questions about Short-Time Work Allowance (Kurzarbeitergeld)

How much Kurzarbeitergeld will I receive?▲
Kurzarbeitergeld is 60% of the lost standardised net wage, or 67% for employees with at least one child.
How long can Kurzarbeitergeld be received?▲
Generally up to 12 months. In exceptional circumstances (e.g. COVID), the duration could be extended by regulation to up to 24 months.
What are the requirements for Kurzarbeitergeld?▲
The company must demonstrate a significant loss of work (at least 10% of the workforce affected, more than 10% wage loss). A works agreement or collective bargaining agreement is also required.
Is Kurzarbeitergeld taxable?▲
Kurzarbeitergeld is tax-free but subject to the progression clause. This means it increases the tax rate applied to your other income.
Can I earn additional income during Kurzarbeit?▲
Yes, critical-sector jobs and minor employment (Minijob) may be exempt under certain conditions. Other additional income will be offset against the allowance.

Sources & References (2026)

Federal Ministry of Finance
Official tax tables and tax calculation guidelines.
German Pension Insurance
Current pension values and contribution assessment ceilings.
Federal Ministry of Health
Social security contribution rates and thresholds.

All calculations are based on the official legal provisions for 2026. Despite careful research, no guarantee is given for correctness. This calculator does not replace professional tax advice.

German Short-Time Work Calculator 2026 | Kurzarbeitergeld (KUG) in Germany | Brutto Netto Rechner