What Kununu's 39-Industry Data Shows About Germany's Leadership Pay Premium

Personnel responsibility is rewarded across the German job market, but the size of that reward varies sharply by industry. According to a Kununu analysis prepared for FOCUS online, employees in 39 industries with leadership responsibility earn more on average than colleagues without it. The premium ranges from about 18.22% in the textile sector to more than 70% in tax consulting and auditing, with a median premium of roughly 31%.

Tax consulting and auditing sits alone at the top. Average annual pay there rises from €49,969 without personnel responsibility to €85,733 with it — a difference of €35,764 a year, or about €2,980 gross per month. Insurance and banks follow with a 45.38% premium, worth €26,225 and €26,170 a year respectively. Chemicals (39.69%), consulting (37.84%), and media, IT, medicine and pharma (about 36% each) also pay above-average leadership premiums.

Other industries are more restrained. In HR and recruitment the premium is 24.73% (€42,726 to €53,291), while public administration adds 27.72% — a reflection, the analysis notes, of collective agreements and fixed pay structures. Hotels and accommodation lift pay by 34.36% to €43,716, and gastronomy by 25.84% to €40,471. At the bottom of the percentage ranking are textiles, art and culture, sport and beauty, services and retail.

The data also shows that industry choice matters more at management level. The gap between the best- and worst-paying industries for leadership roles reaches €45,262, compared with a much smaller gap without personnel responsibility. For workers, the practical question is not just whether to take a leadership role, but in which industry and with what scope of responsibility.

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Why Tax, Banking and Insurance Pay the Highest Premiums for Personnel Responsibility

The Kununu figures illustrate how German employers price managerial responsibility, but they need to be read carefully. Averages combine people of different ages, seniority levels and job scopes, so part of the premium reflects experience and hierarchy rather than the direct act of leading a team.

Why Tax Consulting and Auditing Pays a 71.6% Premium

Tax advisers and auditors typically carry personal liability, client account responsibility and complex regulatory requirements. The 71.6% gap — €49,969 to €85,733 — is the largest in the dataset, an indication that employers in this sector put an unusually high price on taking on that accountability. The source report itself notes that client responsibility, revenue targets, liability questions and legal complexity are common in banking, insurance, tax and auditing.

Banks and Insurance: High Base Pay, High Premiums

Both sectors show an identical 45.38% leadership premium, with average non-management salaries already above €57,000. That combination suggests financial firms reward both technical depth and leadership, and that the absolute gain — more than €26,000 a year — is among the largest on the list.

Where Premiums Stay Modest: HR, Public Administration and Hospitality

HR and recruitment shows a 24.73% premium, below many technical and finance-focused sectors. Fixed pay scales explain part of the pattern in public administration, where the premium is 27.72%. In hotels and gastronomy, the relative uplift is respectable — 34.36% and 25.84% — yet the resulting average salaries of €43,716 and €40,471 remain roughly half the tax consulting level.

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Seniority and Working Hours Distort the Comparison

Kununu's averages cannot separate the effect of personnel responsibility from age, experience or position in the hierarchy; managers are often simply further along in their careers. The source also flags a practical trap: a 20% salary increase loses value if working hours rise disproportionately, and the effective hourly rate is what ultimately matters.

How to Benchmark and Negotiate a Leadership Salary in Germany

For employees weighing a move into leadership, the Kununu data offers benchmarks rather than guarantees. Use it to quantify what you are negotiating for.

  • In tax consulting and auditing, the average leadership premium is €35,764 a year (from €49,969 to €85,733). Treat that range as the ceiling benchmark if you are being considered for a team-leading role there.
  • In insurance and banking, leadership responsibility adds 45.38% on average, or about €26,000 a year. Reference that figure when discussing overall package value, not just the base salary.
  • The median premium across all 39 industries is roughly 31%. On a €50,000 non-management salary, a comparable leadership step would be worth about €15,500 gross per year before experience and performance factors.
  • Name the concrete responsibility you are taking on: number of direct reports, hiring decisions, budget authority, target agreements and accountability for results. The original analysis says a title alone is not enough in negotiations.
  • If you are in public administration, expect a more modest premium of 27.72% because collective agreements and pay scales limit individual room to negotiate.
  • Compare the effective hourly wage, not the annual figure. If overtime rises with the promotion, even a 34.36% premium in hotels or a 25.84% premium in gastronomy may not translate into better pay per hour.