Whether a PhD position or a scholarship is the better way to finance a doctorate is one of the most important financial questions in a doctorate, and the answer depends more on the numbers than many people expect. This guide calculates both routes side by side: a position with salary under the TV-L collective agreement and social insurance, and a scholarship with its maximum amount. The calculations are marked as assumptions so you can adapt them to your situation.
Short answer: A PhD position paid under TV-L pay grade 13 earns, at step 1 and full time, 4,759.37 euros gross a month from 1 April 2026. In the example at 65 percent, that is 3,093.59 euros, from which about 633 euros of social insurance contributions are deducted. A scholarship states up to 1,750 euros a month. The example assumes no social insurance on it, but your own health insurance comes on top (last updated October 2026).
The most important points
- A position brings salary and social insurance. A scholarship brings a fixed sum without an employer.
- In the example, a position costs about 633 euros a month in social insurance contributions, excluding unemployment insurance and income tax.
- The scholarships of the SDW and Villigst state a maximum of 1,750 euros a month. At the SDW the actual amount depends on your income.
- Under section 3 no. 44 of the Income Tax Act (EStG), a scholarship is tax-free only if the statutory conditions are met.
- With a scholarship you must arrange your health insurance yourself, and this can change the difference to a position considerably.
What salary does a PhD position pay?
PhD positions at state universities are often paid under the collective agreement for the German federal states (TV-L). For pay grade 13 the table valid from 1 April 2026 sets the monthly pay by step. Which step you start on depends on your classification under the agreement. In the example we use step 1, because that is the entry step when no prior experience is credited.
| Step | Full time, 100 percent (euros gross a month) | 65 percent position (euros gross a month) |
|---|---|---|
| Step 1 | 4,759.37 | 3,093.59 |
| Step 2 | 5,106.09 | 3,318.96 |
| Step 3 | 5,366.89 | 3,488.48 |
| Step 4 | 5,873.56 | 3,817.81 |
| Step 5 | 6,573.97 | 4,273.08 |
| Step 6 | 6,764.69 | 4,397.05 |
The figures come from the TV-L pay table valid from 1 April 2026 to 31 December 2026. The 65 percent column is our calculation, not a table of the collective agreement. For other shares of a full-time post, multiply the full-time amount by that share.
Which social insurance contributions apply to a position?
Social insurance contributions are due on a PhD position if you work as an employee. We calculate only the three insurances for which we have verified rates: health insurance, long-term care insurance and pension insurance. Unemployment insurance and income tax are deliberately left out.
| Insurance | Total contribution rate 2026 | Employee share | Amount at 3,093.59 euros |
|---|---|---|---|
| Pension insurance | 18.6 percent | 9.3 percent | 287.70 euros |
| Health insurance | 14.6 percent plus average additional contribution of 2.9 percent | 8.75 percent | 270.69 euros |
| Long-term care insurance without childless surcharge | 3.6 percent | 1.8 percent | 55.68 euros |
| Long-term care surcharge for childless people from age 23 | 0.6 points | 0.6 percent additionally | 18.56 euros |
Worked example. Assumption: you work 65 percent of a step 1 position, which is 3,093.59 euros gross, you are compulsorily insured for health and pension insurance, and you have no child. The employee shares are then 287.70 euros for pension, 270.69 euros for health insurance and 74.24 euros for long-term care including the surcharge (55.68 plus 18.56). Together that is 632.63 euros. 2,460.96 euros remain before unemployment insurance and income tax are deducted. If you have a child, the surcharge does not apply and long-term care insurance is 55.68 euros, so 614.07 euros are deducted in total.
The calculation uses the employee half of each contribution rate. We assume the average additional contribution of 2.9 percent for health insurance, because your own fund sets its own rate. The rates come from the publications of the GKV umbrella association, the Federal Ministry of Health and the 2026 contribution rate notice. Your fund’s amount may differ.
What remains of a scholarship?
The Stiftung der Deutschen Wirtschaft and the Evangelisches Studienwerk Villigst both state a maximum of 1,750 euros a month. The SDW also gives an income-independent research cost allowance of 100 euros a month. That makes a maximum of 1,850 euros a month. At the SDW the actual amount depends on your income situation, while Villigst clarifies the amount in its approval process.
Assumption: this calculation applies no social insurance contributions to the scholarship itself. Whether and how the scholarship is taxed depends on section 3 no. 44 of the Income Tax Act (EStG). Under it, scholarships are tax-free if, among other conditions, they are awarded under the donor’s guidelines and the recipient is not bound to a specific counter-performance.
| Item | PhD position (65 percent, step 1) | Scholarship (maximum) |
|---|---|---|
| Gross per month | 3,093.59 euros | 1,850 euros (1,750 euros plus 100 euros allowance) |
| Social insurance contributions | About 632.63 euros (without unemployment insurance) | Assumption: no contributions on the scholarship |
| Income tax | Not calculated, depends on tax class and family situation | Tax-free if the conditions of section 3 no. 44 EStG are met |
| Health insurance | Compulsory cover through the position | You must arrange this yourself with a scholarship |
| Amount before income tax and health insurance | About 2,461 euros | Up to 1,850 euros |
In the example the position is clearly above the maximum of the scholarship before income tax. How much remains after income tax depends strongly on your tax situation, and with a scholarship your own costs for health insurance come on top. Marriage, children and other allowances change the calculation considerably. For income tax, use the calculator of the Federal Ministry of Finance at bmf-steuerrechner.de and enter your details.
Position or scholarship: what matters?
The number alone rarely decides. A position usually brings social insurance, pension entitlements and a fixed place within the university. A scholarship gives you more freedom in planning your time and funding that is not tied to a post. It can, however, come with conditions such as regional groups or attendance events, as the SDW scholarship does.
The period matters too. According to the foundations, a scholarship usually runs for three years, and an extension is possible but not guaranteed. A position runs under its employment contract, whose term you should know in advance. Check both options against the end of your project.
Finally, health insurance matters. If you receive a scholarship, you must arrange your insurance yourself, and that depends on whether you are enrolled and on the insurance you already have. The details are in our guide on health insurance during a doctorate.
Frequently asked questions
Is a scholarship better than a position net?
That depends on the amount of the scholarship and your health insurance. At the maximum, the scholarship is 1,850 euros a month, while the position in the example gives about 2,461 euros before income tax. Without your own health insurance costs the comparison is incomplete, so calculate both.
Is a scholarship always tax-free?
No. The tax exemption under section 3 no. 44 EStG requires that the donor’s award conditions are met and that no specific counter-performance is demanded. Whether this applies to your scholarship is explained in our guide on whether a scholarship is taxable.
Does a scholarship attract social insurance contributions?
The example does not assume so. How your social insurance works in your individual case depends on your status. Ask your health insurance fund before you decide.
Can I have a scholarship alongside a position?
The foundations decide this under their guidelines. The SDW allows outside work of up to ten hours a week, according to its website. Clarify with the foundation before you apply whether a position and a scholarship fit together.
Which scholarships can you compare?
- Evangelisches Studienwerk Villigst: PhD scholarship overview
- Ernst Ludwig Ehrlich Studienwerk: target group of doctoral funding
- Avicenna Studienwerk: support and application
- Stiftung der Deutschen Wirtschaft PhD scholarship: amount
What to do now
- Pin down your offer: for a position the share, pay grade and step, for a scholarship the maximum and the supplements.
- Recalculate the social insurance contributions with the rates that apply to your situation, for example with or without a child.
- Use the BMF calculator for income tax and enter your tax class.
- With a scholarship, clarify your health insurance before you accept the award.
- Compare both options over the whole period of your project, not just for the first year.
Related guides
- PhD funding: position, scholarship or own savings compared
- Is a scholarship taxable? Tax and social insurance
- Health insurance for PhD students in Germany
- PhD in Germany: routes, titles and requirements
Sources: TV-L pay table valid from 1 April 2026 (Land Saxony, retrieved October 2026, in German); Contribution rate notice 2026, pension insurance (in German, retrieved October 2026); GKV umbrella association, fact sheet on contribution calculation parameters 2026 (in German, status 1 January 2026); German Income Tax Act, section 3 no. 44 EStG (in German, retrieved October 2026); Federal Ministry of Health, childless surcharge (in German, status 2026)
Last updated: October 2026. This guide is general information, not individual advice.
