When we talk about gross salary, we usually mean the amount written in our employment contract. However, your earnings in a particular month due to various salary supplements will likely not be identical to that basic contracted amount. Everything paid to you that is taxable constitutes your new total gross base.
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).
Legally prescribed supplements for working at non-standard times:
• Sunday work
• Holiday work
• Night work (usually from 10 PM to 6 AM)
• Overtime work
This is a salary supplement for years of service and loyalty to the employer (or total working years in certain sectors). It usually amounts to 0.5% of the basic gross salary for each completed year of service.
All taxable cash bonuses for achieved results, 13th salary (if legally applicable and taxable), and other rewards.
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 Tax-free receipts: