lohnsteuer

A library to calculate German wage tax and solidarity charges.

Getting Started

Install using Yarn:

yarn add lohnsteuer

Alternatively, install using NPM:

npm install --save lohnsteuer

Note: This package comes with TypeScript typings included.

Example usage with TypeScript:

import { Bundesland, Input, Output, calculate } from 'lohnsteuer'

const input: Input = {
  // Year to calculate the tax for, 2014-2019 currently supported
  year: 2019,
  // The state (Bundesland) you calculate for
  state: Bundesland.HAMBURG,
  // The tax class (see https://www.sachsen.de/en/1451.htm)
  taxClass: 1,
  // Whether you have to pay the church tax
  churchTax: true,
  // The year you were born in
  yearOfBirth: 1990,
  // The health insurance add on your provider wants
  healthInsuranceAddOn: 0.9,
  // The gross year salary in euro cents, for € 35,000 this is:
  grossSalary: 35_000_00,
}

const output: Output = calculate(input)

The output contains the following fields, all of them are of type number and given in euro cents:

Property	Description
grossSalary	Gross month salary.
salaryTax	Salary tax (Lohnsteuer) per month.
churchTax	Church tax (Kirchensteuer) per month.
solidarityTax	Solidarity tax (Solidaritätszuschlag) per month.
wageTax	The complete wage tax, salary + church + solidarity tax.
healthInsurance	Health insurance (Krankenversicherung) per month.
pensionInsurance	Pension insurance (Rentenversicherung) per month.
unemploymentInsurance	Unemployment insurance (Arbeitslosenversicherung) per month.
careInsurance	Care insurance (Pflegeversicherung) per month.
socialCharges	Sum of all social charges above: HI + PI + UI + CI.
netSalary	The remaining net salary.

Features and Todos

• Support basic wage tax calculation
• Calculate social charge
• Support special situation of Saxony
• Support for children
• Support for tax-free allowance
• Support private insurances
• Support care insurance without add on

License

This software is licensed under the MIT license.