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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.

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)

Kurzarbeitergeld is 60% of the lost standardised net wage, or 67% for employees with at least one child.

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.

Wichtiger Hinweis zur Berechnung

Diese Ergebnisse basieren auf den offiziellen Formeln des BMF (2026). Da individuelle steuerliche Merkmale (z.B. Freibeträge) variieren können, sind alle Angaben ohne Gewähr. Dieser Rechner ersetzt keine professionelle Steuerberatung. Mehr im Impressum.

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