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Gross to NetNet to Gross
What is Gross 1?What is Gross 2?Difference Gross 1 - 2
How is salary calculated?What is included in gross?What items are deducted?Salary calculation exampleMinimum salaryAverage salary
What taxes do I pay?Pension & Health ExplainedTax ratesSurtax – who pays it?Tax reliefs – who is entitled?Personal deduction – what is it?
Child tax reliefsReliefs for dependentsDisability reliefsHow to report tax reliefs?
Common calculation mistakesNegotiating gross salaryGross or net – which is better?How to increase net salary?Regional salary differences
Working from abroadRemote work and taxesWorking for a foreign companyDouble taxation
Calculator
Gross to NetNet to Gross
What is Gross 1?What is Gross 2?Difference Gross 1 - 2
How is salary calculated?What is included in gross?What items are deducted?Salary calculation exampleMinimum salaryAverage salary
What taxes do I pay?Pension & Health ExplainedTax ratesSurtax – who pays it?Tax reliefs – who is entitled?Personal deduction – what is it?
Common calculation mistakesNegotiating gross salaryGross or net – which is better?How to increase net salary?Regional salary differences
Child tax reliefsReliefs for dependentsDisability reliefsHow to report tax reliefs?
Working from abroadRemote work and taxesWorking for a foreign companyDouble taxation

What All is Included in Gross Salary?

When we talk about gross salary, we most often mean the amount stated in our employment contract. However, your earnings in a particular month will likely not be identical to that basic negotiated amount due to various salary additions. Everything paid to you taxably constitutes your new total gross base.

Base (Contract)

This is the foundation. The amount you negotiated for your regular work during regular working hours. Regardless of bonuses, this is the minimum (provided you worked the full hours that month).

Difficult Working Conditions

Legally prescribed additions for work during non-standard times:
• Sunday work
• Holiday work
• Night work (most often from 10 PM to 6 AM)
• Overtime work

Past Work

This is a salary addition for years of service and loyalty to the employer (or total service in certain branches). Most often it amounts to, say, 0.5% of the basic gross salary for each completed year of service.

Bonuses and Incentives

All taxable cash bonuses for results achieved, 13th salary (if legally applicable and taxable), and other rewards.

What is NOT Included in Gross Salary?

There are items that the employer pays that are not part of your gross salary. This means that taxes and pensions are not paid on them, and you receive them in full in the net amount on your account. These are so-called Tax-free receipts:

  • Transport allowance (travel cost)
  • Meal allowance
  • Per diems for business trips (up to the tax-free limit)
  • Vacation allowance (up to the limit)
  • Christmas and Easter bonuses (up to the limit)
  • Gift for a child
  • Remote work/utility allowance

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