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KuG Rechner 2026 (Kurzarbeitergeld berechnen)

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Kurzarbeitergeld berechnen: Soll- und Ist-Entgelt, Steuerklasse, 60 oder 67 Prozent

Estimates only, not financial advice. What you type stays on your device. Checked against sources on 18 Oct 2026.

Das Kurzarbeitergeld beträgt 60 Prozent der Nettoentgeltdifferenz, mit Kind 67 Prozent (§ 105 SGB III). Soll-Entgelt und Ist-Entgelt werden auf 20 Euro gerundet, pauschal um 20 Prozent Sozialversicherung, Lohnsteuer und Solidaritätszuschlag gemindert, und die Differenz der beiden Leistungssätze ist das Kug. Bei 3.500 Euro Soll, 1.750 Euro Ist, Steuerklasse I ohne Kind sind das 617,10 Euro.

Next:
  • Germany Elterngeld Calculator 2026 (Parental Allowance) German Elterngeld 2026: Basiselterngeld and ElterngeldPlus a month from your net income
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2026 · Rates and rules read from the sources listed on this page (the earliest on 18 Oct 2026); they may have changed since.

How to use KuG Rechner 2026 (Kurzarbeitergeld berechnen)

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How KuG Rechner 2026 (Kurzarbeitergeld berechnen) works

When a German company cuts working hours for economic reasons, the Agentur für Arbeit pays Kurzarbeitergeld (Kug) for the lost pay. This calculator works out the amount for one month exactly as the Bundesagentur für Arbeit's 2026 table does.

How the amount is found (§§ 105, 106 SGB III). Two monthly wages go in. The Soll-Entgelt is the gross you would have earned without the short time, without overtime and one-off payments. The Ist-Entgelt is the gross you actually earned. Both are rounded to the nearest 20 euros, and each is turned into a flat net pay (§ 153 SGB III): minus a 20% social-insurance flat rate, minus the wage tax of your tax class by the BMF Programmablaufplan 2026, minus the solidarity surcharge. Church tax and your own allowances do not count. Each flat net is multiplied by 60%, or 67% when you or your spouse have a child counted for tax. The difference of the two results is the Kurzarbeitergeld.

Tax. Kurzarbeitergeld is free of income tax but raises the tax rate on your other income (Progressionsvorbehalt), so a tax return may follow. For your normal net pay use the Germany Income Tax Calculator; if the job ends, the Germany Arbeitslosengeld Calculator uses the same flat net.

The rest of the article, and all 6 questions about Germany Kurzarbeitergeld Calculator 2026 (Kug-Rechner), are on the Germany Kurzarbeitergeld Calculator 2026 (Kug-Rechner) page.

Frequently asked questions

How much Kurzarbeitergeld do you get in 2026?

Kurzarbeitergeld is 60% of the difference between the flat net pay of your normal gross and of the gross you still earn, or 67% with a child. With 3,500 euros normal pay, 1,750 euros earned and tax class I without a child, the 2026 table gives 617.10 euros for the month.

What are Soll-Entgelt and Ist-Entgelt?

The Soll-Entgelt is the gross you would have earned in the month without the short time, leaving out overtime and one-off payments such as a Christmas bonus. The Ist-Entgelt is the gross you actually earned for the hours worked. Both are rounded to the nearest 20 euros before the table values are read.

Does the tax class change the Kurzarbeitergeld?

Yes, because the flat net pay deducts the wage tax of your class. Class III leaves the most net and so the highest Kurzarbeitergeld; classes V and VI the least. Class IV uses the same values as class I. With the factor method the Agentur für Arbeit computes the amount by machine.

How long is Kurzarbeitergeld paid?

Kurzarbeitergeld is paid for at most 12 months per company under § 104 SGB III. A break of at least a month without Kug extends that period, and after three months without any Kug a new period can start.

Sources

  • §§ 95, 96, 104-106 SGB III (gesetze-im-internet.de)60% or 67% of the Nettoentgeltdifferenz; Soll- and Ist-Entgelt rounded to 20 euros; at most 12 months; more than 10% loss
  • § 153 SGB III, LeistungsentgeltThe flat net: 20% social insurance, wage tax by the BMF Programmablaufplan, Soli
  • Bundesagentur für Arbeit, Tabelle zur Berechnung des Kurzarbeitergeldes 2026All 5,076 rechnerische Leistungssätze, matched to the cent
  • §§ 3 Nr. 2, 32b, 46 EStGKug is tax-free but under the Progressionsvorbehalt; a tax return above 410 euros
  • BMF, Programmablaufplan Lohnsteuer 2026Wage tax and Soli by tax class

The law behind this calculator:

  • EStG, § 3 (official text, read on 18 October 2026)
  • EStG, § 32b (official text, read on 18 October 2026)
  • EStG, § 46 (official text, read on 18 October 2026)
  • SGB III, § 95 (official text, read on 18 October 2026)
  • SGB III, § 96 (official text, read on 18 October 2026)
  • SGB III, § 104 (official text, read on 18 October 2026)
  • SGB III, § 105 (official text, read on 18 October 2026)
  • SGB III, § 106 (official text, read on 18 October 2026)
  • SGB III, § 153 (official text, read on 18 October 2026)

Applies to: Germany. Tax year: 2026. Last verified 18 October 2026.

Figures from §§ 95, 96, 104-106 SGB III (gesetze-im-internet.de) and 4 other sources listed above, read 18 October 2026. Built by Saifuddin, Omnikit.

Rates and rules change; check the source before you rely on a figure.

Still stuck? Ask about Germany Kurzarbeitergeld Calculator 2026 (Kug-Rechner) and anybody who knows can answer. No account needed.

More ways to use Germany Kurzarbeitergeld Calculator 2026 (Kug-Rechner)

  • Germany Kurzarbeitergeld Calculator 2026 (Kug-Rechner)Short-time work pay 2026: 60% or 67% of the lost net pay, by the BA table

Same job, other tools: Kündigungsfrist berechnen (§ 622 BGB) – Kündigungsfrist berechnen: letzter Arbeitstag nach Betriebszugehörigkeit und Probezeit · Arbeitslosengeld 1 Rechner 2026 (ALG I berechnen) – Arbeitslosengeld I berechnen: Höhe pro Tag und Monat, Bezugsdauer nach Alter · Germany Church Tax Calculator – Kirchensteuer for 2026: 8% or 9% of income tax, and what it does to your net pay · Mutterschutz berechnen 2026 (Mutterschutzfristen) – Mutterschutz berechnen: Beginn, Ende und Mutterschaftsgeld mit Arbeitgeberzuschuss · Urlaubsanspruch berechnen 2026 (BUrlG) – Urlaubsanspruch berechnen: Teilzeit, Eintritt und Austritt im Jahr, Urlaubsabgeltung · Elterngeld berechnen 2026: Basis und ElterngeldPlus – Elterngeld berechnen: Basiselterngeld und ElterngeldPlus aus dem Netto vor der Geburt.

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