How much do you have left at the end of the month during a doctorate? The answer depends on whether you hold a post, receive a scholarship or combine both. This guide shows the calculation for social insurance contributions, names the verified rates and explains where income tax is calculated.
Short answer: On a doctoral post in the TV-L collective agreement, pay grade E 13 (step 1, 4,759.37 euros gross from 1 April 2026), employees pay roughly 21 to 22 percent in social insurance contributions. A scholarship is not earnings from employment, so no social insurance contributions are deducted from it. Income tax is calculated with the tax calculator of the German Federal Ministry of Finance (as of October 2026).
The most important points
- Posts and scholarships are treated differently. Only earnings from employment are subject to social insurance contributions.
- In 2026, the employee share is roughly 21 to 22 percent of gross pay, depending on whether you have children and on your health insurance surcharge.
- The additional contribution depends on your health insurer. The calculation uses the 2.9 percent average.
- Income tax is not part of this calculation. It belongs in the tax calculator of the Federal Ministry of Finance.
- The mini-job threshold for 2026 is 603 euros a month. Above it, different contribution rules apply.
Step 1: social insurance contributions for a post
In a post that is subject to social insurance, you pay half of the contribution rates as an employee, and your employer pays the other half. The childless surcharge for long-term care insurance is paid entirely by you. The table shows the rates for 2026.
| Insurance | Total rate 2026 | Your share |
|---|---|---|
| Health insurance | 14.6 percent plus additional contribution (average 2.9 percent) | 8.75 percent |
| Long-term care with children | 3.6 percent | 1.8 percent |
| Long-term care without children | 3.6 percent plus 0.6 points surcharge | 2.4 percent |
| Pension insurance | 18.6 percent | 9.3 percent |
| Unemployment insurance | 2.6 percent | 1.3 percent |
Example: post in E 13, step 1
Assumption: step 1 of pay grade E 13 with 4,759.37 euros gross, an additional contribution of 2.9 percent and no children. The salary is below the 2026 contribution assessment ceilings of 5,812.50 euros a month for health and care insurance and 8,450 euros for pension insurance, so the full rates apply.
| Contribution | Calculation | Amount (euros a month) |
|---|---|---|
| Health insurance | 4,759.37 x 8.75 percent | 416.44 |
| Long-term care with children | 4,759.37 x 1.8 percent | 85.67 |
| Long-term care without children | 4,759.37 x 2.4 percent | 114.22 |
| Pension insurance | 4,759.37 x 9.3 percent | 442.62 |
| Unemployment insurance | 4,759.37 x 1.3 percent | 61.87 |
| Total with children | health, care, pension, unemployment | 1,006.60 |
| Total without children | as above, care at 2.4 percent | 1,035.15 |
The employee share is therefore about 21.2 percent (with children) or about 21.8 percent (without children) of gross pay. Each item is rounded to the cent, and the totals add up these rounded amounts.
The Federal Ministry of Health gives 2.9 percent as the average additional contribution for 2026. Your insurer may charge a different rate, so enter the actual rate from your contract.
Where income tax comes in
Your employer deducts income tax from the amount left after social insurance. It depends on your tax class, allowances and other details. The employee flat allowance of 1,230 euros a year under section 9a of the Income Tax Act (EStG) reduces your taxable income without any receipts. For the tax itself, use the calculator of the Federal Ministry of Finance at bmf-steuerrechner.de.
Example: scholarship
A scholarship is not earnings from employment, so the foundations do not deduct social insurance contributions from it. In October 2026, the maximum rates of the federally funded scholarships for doctoral students were 1,750 euros basic scholarship and 100 euros research cost allowance a month.
Assumption: maximum rate, so 1,850 euros a month (1,750 plus 100 euros). Social insurance deductions from the scholarship: 0 euros. You must arrange your health insurance yourself, and the cost depends on your status. As a voluntary member, the minimum contribution in 2026 is 222.80 euros a month (reduced rate 14.0 percent plus additional contribution, assessment base 1,318.33 euros). The guide on health insurance with a doctoral scholarship explains the details.
Whether a scholarship is taxable is covered in the guide on scholarships and tax in the doctorate.
Example: post plus a side job
A side job changes the calculation. A mini job stays marginal employment in 2026 up to 603 euros a month. If you earn more, social insurance contributions apply, which you calculate separately using the scheme above. The guide on doctorates with a half-time post shows what remains net.
Step by step to net pay
- Note the gross salary of the post and any other gross income separately.
- Deduct the employee shares of the post from the tables above.
- Calculate the scholarship and side income separately: the scholarship without social insurance, the side job under the rules for mini jobs or employment.
- Enter the gross income from the post into the tax calculator of the Federal Ministry of Finance to determine income tax.
- Deduct your health insurance if you pay it yourself, and check the figures against your payslip.
What this calculation does not show
The calculation only covers the recurring deductions. An honest comparison between a post and a scholarship needs further items:
- Retirement provision: with a scholarship you usually pay nothing in, with a post your employer pays half of the pension contributions.
- Allowances: a scholarship may provide childcare or family allowances. Details are in the guide on the childcare allowance in doctoral scholarships.
- Leave and illness: a post is covered by continued pay during illness, while with a scholarship you need to absorb absences yourself.
- Fixed terms: posts often end with the contract, scholarships with the funding period. What comes afterwards is not part of the calculation.
The net amount is therefore only a starting point. If you want to decide down to the euro and cent, compare all items over the entire period.
Frequently asked questions
Do I have to pay pension insurance on a post?
As a rule yes, because employment as an employee is subject to pension insurance. Exemptions such as release from insurance are governed by section 6 of Book VI of the Social Code (SGB VI). Details on social insurance for a post are in the guide on social insurance for a doctoral post.
Do I pay into the pension fund during a scholarship?
Not automatically. Whether and how you continue depends on your situation. The guide on the pension gap caused by a doctorate shows which gaps can arise.
Why is income tax missing from the calculation?
It depends on your tax class, allowances and other details, and a manual calculation would be error-prone. The calculator of the Federal Ministry of Finance is the right basis for it.
Do the figures apply in every federal state?
The rates refer to the TV-L pay grade E 13. In Hesse, the TV-H applies. Social insurance rules are the same across Germany, but the additional contribution differs from insurer to insurer.
What to do next
- Take the gross salary from your employment contract.
- Check the additional contribution of your health insurer on its website or in its contribution notice.
- Enter the gross salary into the tax calculator of the Federal Ministry of Finance.
- Compare the results with your first payslip and correct your inputs if they differ.
Related reading
- Doctoral post or scholarship: net comparison with an example
- Doctoral scholarship versus post: net comparison
- Doctorate with a half-time post: what remains net?
- Scholarships and tax in the doctorate: what is tax-free
- Health insurance with a doctoral scholarship: who pays what?
Sources:
- GKV-Spitzenverband: fact sheet on calculation variables for contribution law 2026 (as of 1 January 2026)
- Federal Ministry of Health: contributions of the statutory health insurance (as of September 2026)
- Income Tax Act (EStG), section 9a, employee flat allowance (gesetze-im-internet.de)
- Federal Ministry of Finance: tax calculator for income tax
- GEW: questions and answers on the TV-L 2025/26 (2026 status)
Last updated: October 2026. This guide is general information, not individual advice.
