Net salary 2026: How it is calculated and what changes?
In 2026 the calculation of net salary follows updated legislation that affects contribution rates and tax discounts. Understanding these changes is key for any employee who wants a clear view of their finances.
In this article we explain the basic principles of salary calculation and what to watch out for in 2026.
Gross vs. net salary: What is the difference?
Many people still confuse gross and net salary.
Gross salary is the amount agreed in the employment contract. It is the compensation for work before taxes and insurance contributions.
However, what arrives in your bank account is net salary, which is the amount remaining after:
- Income tax advances.
- Social insurance contributions.
- Health insurance contributions.
The difference between these two amounts can be significant and depends on many factors such as the number of dependent children, claimed tax discounts, or disability status.
The employer also pays additional insurance contributions on top of gross salary, which used to be known as the super‑gross salary. Although the term was formally abolished, the employer cost principle remains the same.
Social and health insurance in 2026
Every employee must pay mandatory insurance from gross salary. These contributions consist of two parts:
- Health insurance: finances healthcare. The employee rate is 4.5% of gross salary.
- Social insurance: includes pension insurance, sickness insurance and contribution to employment policy. The employee pays a total of 7.1% of gross salary.
Total employee contributions are 11.6% of gross salary. The remaining contributions (health 9% and social 24.8%) are paid by the employer.
Tax discounts for children and taxpayers
One of the most effective ways to increase net salary is to claim tax discounts. Every employee is entitled to the basic taxpayer discount, which is deducted directly from the calculated tax.
If you have children, you can claim the tax credit for a dependent child. The amount varies by the number of children:
- The amount is lower for the first child.
- It increases for the second child.
- It is highest for the third and each additional child.
To claim these discounts, you must sign the “Taxpayer Declaration for Employment Income” with your employer.
If the child tax credit is higher than the calculated tax, you become eligible for a tax bonus, which the state pays as part of your net salary.
Calculate your exact salary
Want to know exactly how much will reach your account? Use our up‑to‑date calculator for 2026, which includes the latest legislative changes.