According to Arbeiterkammer, a monthly payslip must show the gross pay, the basis used to calculate social insurance contributions, compulsory social insurance contributions, the wage tax basis and wage tax. For most employees in 2026, the employee share is 10.25 percent for pension insurance, die Pensionsversicherung, 3.87 percent for health insurance, Krankenversicherung, and 2.95 percent for unemployment insurance, Arbeitslosenversicherung. The next income bands are taxed at 20 percent up to €21,992, 30 percent up to €36,458, 40 percent up to €70,365, 48 percent up to €104,859, 50 percent up to €1 million, and 55 percent above €1 million.