Payroll and HR · May 16, 2026 · 2 min read
How the net wage is calculated from the gross wage in 2026
The difference between the gross and the net wage consists of contributions and tax. Even though the specific rates and amounts may change from year to year, the calculation procedure itself stays the same. Here is the logic step by step.
1. Gross wage
The starting point is the agreed gross wage, including supplements and bonuses for the month in question.
2. Employee contributions
First, the employee’s contributions to the Social Insurance Agency (Sociálna poisťovňa) and the health insurance company (health, sickness, pension and unemployment insurance) are deducted from the gross wage. In addition, the employer pays its own share of contributions, which is not part of the employee’s gross wage.
3. Tax base
Deducting the contributions gives the partial tax base. From this, the non-taxable portion of the tax base (NČZD) per taxpayer is deducted (if the employee is entitled to it).
4. Advance tax payment
The advance income tax payment is calculated from the tax base at the applicable rate.
5. Tax bonus
If the employee is entitled to a tax bonus (e.g. for a dependent child), the calculated tax is reduced by it, or the bonus is paid out.
6. Net wage
Net wage = gross wage − employee contributions − advance tax payment + any tax bonus. Tax-free benefits (e.g. part of the meal allowance) may be added to it.
Current figures (2026)
Minimum wage 2026
Minimum monthly wage | €915 |
Minimum hourly wage (40 h/week) | €5.259 |
Personal income tax 2026 (progressive)
up to €43,983.32 | 19% |
€43,983.33–€60,349.21 | 25% |
€60,349.22–€75,010.32 | 30% |
over €75,010.32 | 35% |
Entrepreneurs with turnover up to €100,000 | 15% |
Non-taxable portion of the tax base 2026
Per taxpayer (annual) | €5,966.73 |
Per taxpayer (monthly) | €497.23 |
Full amount for income up to | €26,083.13 |
Ceases to apply for income over | €43,983.32 |
For a spouse (max.) | €5,455.30 |
Figures valid for 2026; check the current wording.
Related articles: Employer payroll contributions: a complete overview, Meal allowance and meal vouchers: what employees and companies can claim, Annual leave: entitlement, calculation and payment in lieu.
Frequently asked questions
Why is the “super-gross” total labour cost higher than my gross wage?
Because the employer also pays its own share of contributions on your behalf. The total labour cost is therefore higher than your gross wage.
How do I claim the non-taxable portion and the bonus?
By signing the declaration on the taxation of income with your employer. The entitlement and the amounts are assessed according to the current rules.
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