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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 is included in gross salary?

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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