What is the difference between gross and net salary in Germany?

The gross salary is what is stated in the contract — from this, social insurance contributions (pension, health, care, unemployment insurance totalling approximately 20%) and income tax (depending on tax class and income) are deducted. The net salary is what arrives in your account. Destatis regularly publishes gross salary data — for net calculations, there is the gross-net calculator from the Federal Employment Agency. Important for salary negotiations: in Germany, you always negotiate gross. The tax class significantly affects net salary — tax class 1 vs. 3 can mean several hundred euros difference at the same gross. For salary comparisons: always use gross as the basis, never compare net without knowing the tax situation.