Payroll calculator

In this section, you will find two different types of payroll calculators, which are intended for payroll calculations in 2026.

(1) Normal payroll calculator – is meant for salary calculation from gross to net salary and the opposite, from net to gross salary.

(2) Employer’s payroll calculator – developed for employers, calculations of net and gross salaries are based on the total budget of the workplace.

Gross / net salary calculator

A payroll calculator is used to calculate net salary and taxes payable if the gross salary is determined. First, you need to choose if it is necessary to calculate from gross to net salary or the opposite, then tick the respective box, if the payroll tax record book was submitted; if an employee is retired; if there are dependent persons.

Salary calculator for the employer

Determine the cost for a workplace (including all taxes, incl. social tax). Enter total costs in the payroll calculator for employers and you will receive the gross and net salary amounts as well as taxes payable.

Explanations and comments

Algas kalkulators

The payroll calculator includes algorithms, which are determined in the law, to make correct calculations of salaries and taxes payable. The payroll calculator algorithms and corresponding terms are described below.

For net salary and other related sum calculations:

enter gross salary in the payroll calculator
choose additional parameters, which influence the level of salary: number of dependents, pension and other
get the results immediately

Terms used in the payroll calculator are described below.

Terms	Description
Gross salary	Gross salary is the remuneration paid to an employee on a regular basis for his or her work. It includes salary and allowances provided for by law, collective agreement or employment contract, as well as bonuses and any other remuneration related to work (before tax). The salary calculator allows you to calculate your gross salary if you know your net salary.
Net salary	Net salary is the after-tax wage an employee receives (“on the job”). The salary calculator allows you to calculate your net salary if you know your gross salary.
Minimum salary	The minimum wage in 2026 is 780 EUR per month. The minimum hourly rate (MHL) for 2026 is given in the Accountants’ Calendar.
Fixed non-taxable minimum	From 2025, a fixed non-taxable minimum applies, which is independent of income amount: in 2025 – 510 EUR per month, in 2026 – 550 EUR per month. This is already incorporated into the payroll calculator. The annual non-taxable minimum amounts to 6,600 EUR.
Payroll tax book	The payroll tax book is no longer a physical document as it used to be, but a record in the SRS tax information system. It is electronic and available in the SRS EDS system. The following information is included in the payroll tax book by the SRS: tax relief for dependents additional allowances for disability or status as a politically repressed person or as a member of a national resistance movement the granting or loss of pension rights. The individual must submit the payroll tax book independently via the SRS EDS system or in person at the SRS. The employee may choose not to present the payroll tax book to the employer. This must be specifically stated in the payroll tax book. In order to benefit from the tax advantages, the employee may submit his/her own income tax return for the year in question. Thus, the salary calculator provides for both cases where a payroll tax book is submitted and cases where it is not. In the latter case, the calculator will calculate the tax without applying any tax benefits.
Personal income tax	Rates of personal income tax: Monthly: 25.5% – for income both below and above 8,775 EUR per month, for monthly salary calculation, a 25.5% rate is applied, because the 33% solidarity tax on the portion of income above 8,775 EUR per month is calculated only at the annual declaration level. Yearly: 25.5% – for income up to 105,300 EUR per year 33% – for income above 105,300 EUR per year additional 3% – for the portion of income exceeding 200,000 EUR per year, applied when submitting the annual income declaration. Payroll calculator does not take into account yearly rates of taxes. It is important, while calculating personal income tax, that in the case of constant taxes rates, base of taxable income is calculated by following formula: PIT = (gross salary – (gross salary × MSSIC (10.5%) – non-taxable minimum (510) – dependent persons) × PIT rate
Employers’ total costs	Payroll calculator give the opportunity to calculate employers’ total costs, if gross salary is known. Employers’ total costs consist of gross salaries employers’ part of MSSIC and total sum of risk duty.
Mandatory State Social Insurance Contributions (MSSIC)	Payroll calculator provides three different regimes of MSSIC: In general case (in calculator choosing “no” for “pensioner”) there are following sections of MSSIC: 10.50% – employees’ part 23.59% – employers’ part Pensioner rates (choosing “pensioner” in calculator): 9.25% – employees’ part 20.77% – employers’ part Service rates (when selected in the salary calculator – “service pension”) 9.76%- employees’ part 21.94%- employers’ part