The algorithm

How the tools calculate

Every formula and every rate of 2026.

The rules were last checked on 19 October 2026.

Your salary

Employee contributions are 13.37% of gross, and employer contributions 21.79%, up to €7,761.94 a month.

The taxable pay, times the payments of the year, gives the income of the year.

The income goes through the 2026 tax scale. Each band taxes only the part of the income inside it.

Case	€0 to €10,000	€10,000 to €20,000	€20,000 to €30,000	€30,000 to €40,000	€40,000 to €60,000	over €60,000
No children	9%	20%	26%	34%	39%	44%
1 child	9%	18%	24%	34%	39%	44%
2 children	9%	16%	22%	34%	39%	44%
3 children	9%	9%	20%	34%	39%	44%
4 children	0%	0%	18%	34%	39%	44%
Up to 25	0%	0%	26%	34%	39%	44%
26 to 30	9%	9%	26%	34%	39%	44%
2025, for everyone	9%	22%	28%	36%	44%	44%

The tax reduction of article 16 comes off the tax, by number of children: 0: €777.00, 1: €900.00, 2: €1,120.00, 3: €1,340.00, 4: €1,580.00, 5+: €1,780.00. Above €12,000.00 it falls by €20.00 for every €1,000, unless there are 5 or more children.

The yearly tax, divided by the salaries of the year, is the withholding from each salary. The net is the gross minus the contributions and the withholding.

Daily pay is monthly pay divided by 25. Hourly pay is daily pay times 6, divided by 40.

Bonuses and leave

Christmas bonus: one month’s pay for 1 May to 31 December, or 2/25 of a month’s pay for every 19 days.

Easter bonus: half a month’s pay for 1 January to 30 April, or 1/30 of a month’s pay for every 8 days.

Both bonuses add 4.1666%. The holiday allowance is the pay for your days of leave, up to half a month’s pay or 13 days’ pay.

The bonuses carry e-EFKA contributions, and tax at the average tax rate of your yearly pay.

Annual leave is 20, 21, 22 days on a 5-day week, by year in the job, and 25 or 26 with long service.

The dismissal

The notice is 1 months from 1 years, 2 months from 2 years, 3 months from 5 years, 4 months from 10 years.

Severance is based on your regular pay plus 1/6, up to €9,861.60. On daily pay, a month is 22 days’ pay.

Severance runs from 2 months’ pay, after 1 year, to 12, after 16 years. With notice, it is half.

Severance is taxed separately: 0% up to €60,000, then 10%, 20% and 30%.

Benefits

Unemployment benefit: €22.60 a day, 25 days a month, and 10% more for each dependant. It lasts from 5 to 12 months, by your days of insurance.

Child benefit: family income divided by the family scale gives the band. The amount runs from €28.00 to €140.00 a child.

Heating allowance: the amount for the fuel times the coefficient of the area, and 20% more for each child. In a cold area it rises 25% from a coefficient of 1, and 50% from 1.2. The 2026/27 winter adds 30% to every amount, from €130.00 to €1,560.00.

Rent refund: 1/12 of the rent of the year, up to €800.00 and €50.00 for each child.

Pension: at 67 with 4500 days, or at 62 with 12000. A reduced pension loses 1/200 for every month before 67.

Tax for the self-employed

Profits go through the same scale, without the reduction of article 16. Together with a salary, the total goes through it once.

From the 4th year, the tax counts at least the presumed income: €12,880.00 in 2026.

The prepayment is 55% of the tax on profits, half the first time, and none up to €30.00.

Withholding on invoices is 20% of the fee, above €300.00.

How we check

Each formula is a pure function, tested against the examples of the official sources. The page of a tool and your browser call the same function.

Each rule lives in a file for its year, with its sources. A release stops if any rule goes unchecked for more than 90 days.

Open points

What the sources leave unclear.

The law does not say how age counts for the youth tax rates. AADE usually counts by year of birth.

It is not certain whether the severance ceiling applies before or after the 1/6, or whether the half with notice also covers service up to 2012.

It is not certain whether the Sunday premium counts on the legal or the actual daily pay.

The heating coefficient of each municipal unit is in the annex of the joint ministerial decision. The heating tool asks you for it.

The decision on the heating allowance gives two 25% rises for a cold area, without saying whether they add up. The tool adds them, 50% from a coefficient of 1.2, as the top amounts of €1,000 and €1,200 in the decision suggest.

The formula of the e-EFKA maternity benefit is not clearly published, so the tool does not calculate it.

The sources say that severance pay and pay for untaken leave carry no contributions. We found no e-EFKA circular that states it.

The new unemployment benefit is in a pilot. The tool gives the regular benefit.

In practice the €300 threshold of the 20% withholding counts without VAT. The law does not state it.