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No, I think the 42% tax-rate is kind of a differential: i.e. any additional EUR you get is taxed by 42%, but the euros below 52,882 € are taxed by less.

Running the tax calculator here:

http://www.brutto-netto-rechner.info/

it says you get 3.275,61 € after tax for 5000 € / month.

However, that already covers all the insurance costs, health insurance, insurance against loss of employment and pension insurance.

And health insurance in germany is a "real" insurance that won't try to get rid of you in case you get severely ill (cancer etc.). Even includes compensatory payments in case you're unfit for work (although your employer may have the right to terminate you if there is no chance of you recovering)



Still.. going from 4000 to 1500 is hard to justify. Personally I think he will be very disappointed (not only for financial reasons).




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