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⬇️Gross to Net⬆️Net to Gross1️⃣What is Gross 1?2️⃣What is Gross 2?↔️Difference Gross 1 - 2
🔢How is salary calculated?📥What is included in gross?📋What items are deducted?🧮Salary calculation example📉Minimum salary📊Average salary
💸What taxes do I pay?🏥Pension & Health Explained📈Tax rates🏙️Surtax – who pays it?🛡️Tax reliefs – who is entitled?👤Personal deduction – what is it?💼VAT & Income Tax for Individuals🏠Rental Income Tax
⚠️Common calculation mistakesNegotiating gross salary⚖️Gross or net – which is better?⬆️How to increase net salary?🗺️Regional salary differences🎤Job interview preparation📈How to ask for a raise📑How to read a job offer🚀First 90 days at a new job🚩Signs of a bad employer
👶Child tax reliefs👨‍👩‍👦Reliefs for dependents♿Disability reliefs📝How to report tax reliefs?
✈️Working from abroad💻Remote work and taxes🌍Working for a foreign company🔄Double taxation✍️Freelance & Copyright Contracts
🏖️Annual Leave & Pay🤒Sick Leave & Benefits🤱Parental Leave📄Types of Employment Contracts📤Termination & Severance⚖️Court & Enforcement Procedures
💰Savings & Investments🏦Loans & Interest👴Pension System – 2nd & 3rd Pillar🧾50-30-20 household budget🚨Emergency fund✂️How to cut subscriptions🛒Planning a big purchase🎯Financial goals for 12 months
➕Salary Supplements🎁Tax-Free Allowances⏱️Overtime Work🌙Night & Holiday Work
✍️Copyright Contract⏰Part-Time Work📋Salary – Employment Contract🏢Agency Work🎓Student Contract📝Freelance Contract

What All is Included in Gross Salary?

OBRAČUN PLAĆEBruto 1:3.500,00 EUR- Mirovinsko:-700,00 EUR- Porez:-350,00 EUR- Zdravstveno:-175,00 EURNeto (za isplatu):2.275,00 EURKALKULATORPLAĆE

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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