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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 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 usually mean the amount stated in our employment contract. However, your earnings in a given month will likely not be identical to that basic agreed amount due to various salary supplements. Everything that is paid to you as taxable income constitutes your new total gross base.

Base (Contract)

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

Difficult working conditions

Legally prescribed supplements for work during non-standard hours:
• Work on Sundays
• Work on holidays
• Night work (usually from 10 PM to 6 AM)
• Overtime work

Past work / Seniority

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

Bonuses and incentives

All taxable cash bonuses for achieved results, 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 no taxes or pension contributions are paid on them, and you receive them in full as a net amount in your account. These are so-called Non-taxable receipts:

  • Transportation allowance (travel expense)
  • Meal allowance
  • Daily allowances for official travel (up to the non-taxable limit)
  • Vacation allowance (regres, up to limit)
  • Christmas and Easter bonuses (up to limit)
  • Gift for a child
  • Work from home / utility allowance

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