Salary Calculator Serbia 2026 — Gross to Net, Net to Gross (RSD)

Difference between Gross 1 and Gross 2

Both terms sound similar, and both amounts differ significantly from your Net salary, but the difference between them is crucial for the functioning of the tax and pension-health system.

Gross 1 (Your Salary)

The amount from which all deductions belonging to the worker (such as pension contributions) are calculated.

Written in the employment contract
Pension contributions are paid from it
State taxes are paid from it
After these deductions, the Net salary remains

Gross 2 (Employer Cost)

The amount that includes Gross 1 salary plus levies that directly burden the employer.

Not necessarily written in the contract
Includes Gross 1 + Contributions "ON" the salary
Includes health insurance and part of PIO at the employer's expense
Represents the actual money the employer allocates from the company's account

Simple difference formula

The easiest way to remember it:

GROSS 2 = GROSS 1 + Employer contributions

Note on insurance: In Serbia, contributions for PIO and health are shared – one part you pay from your Gross 1 amount, while the other part the employer pays on top of that same Gross 1, forming the total cost known as Gross 2.