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

• [x] Support basic wage tax calculation
• [x] Calculate social charge
• [x] 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.