Salary Calculator

NPD is the portion of income that is not subject to personal income tax (GPM). In 2025, the base NPD amount is €747, but it decreases if monthly income exceeds €1,038. Higher NPD amounts apply to people with disabilities.

GPM is calculated on taxable income (gross salary minus NPD). The standard rate is 20%. If annual income exceeds 60 VDU (€126,532), a progressive 32% rate applies.

The progressive 32% GPM rate applies when an employee's annual income exceeds 60 average national salaries (€126,532 in 2025). This rate only applies to the exceeding portion.

Fixed-term contracts have a higher Sodra contribution rate (2.49% instead of 1.77%) because such contracts pose a higher unemployment risk to the employee.

The second pillar is additional pension accumulation where 3% of the employee's salary is transferred to a pension fund. This is a voluntary choice that reduces current take-home pay but increases future pension.

People with disabilities receive higher NPD amounts: €1,127 for 0-25% work capacity group, €1,057 for 30-55% work capacity group. This means lower taxes paid and higher net salary.

In addition to gross salary, the employer pays Sodra contributions: 1.77% for indefinite contracts or 2.49% for fixed-term contracts. This means the employee's true cost to the employer is higher than the gross salary.

The calculator uses official 2025 tax rates and is accurately programmed. However, individual cases may differ due to specific benefits or additional taxes. For precise calculation, we recommend consulting an accountant.