Theory is clear, but what does the calculation look like in an average employee case for 2026? For this hypothetical example, we will use a fictional Marko from Zagreb who has an average salary and one child, to illustrate all steps mentioned in How is salary calculated.
For Marko to receive 1,258.75 € in his account, the company must calculation and Pay health insurance (16.5%) on the amount of your Gross 1 (1,800.00 €). That is an additional 297.00 €. You didn't even see them, but the employer paid them to the state on your behalf.