# NetSalaryKit > Free gross to net and net to gross salary calculator with 2026 income tax and social security rules for 14 countries. Every country has a short address with its code (for example https://netsalarykit.com/de/, https://netsalarykit.com/ba/, https://netsalarykit.com/us/) in the local language, plus an English version at //en/. Made by Limitless (OD LIMITLESS), Ilidza, 71210, Bosnia and Herzegovina. Results are informational estimates for a single full-time employee without children unless stated otherwise. Contact: info@limitless.ba. Last updated: 2026-10-15. Default language: English. ## Calculators - [Bosnia and Herzegovina salary calculator 2026](https://netsalarykit.com/ba/en/) (local language: https://netsalarykit.com/ba/): Bosnia and Herzegovina is one country, but payroll is not calculated the same way everywhere in it. - [Germany salary calculator 2026](https://netsalarykit.com/de/en/) (local language: https://netsalarykit.com/de/): In Germany salaries are usually agreed as an annual gross amount and paid in 12 monthly instalments. - [Austria salary calculator 2026](https://netsalarykit.com/at/en/) (local language: https://netsalarykit.com/at/): Austrian salaries are quoted as a monthly gross amount paid 14 times a year: 12 regular salaries plus a holiday bonus and a Christmas bonus. - [Slovenia salary calculator 2026](https://netsalarykit.com/si/en/) (local language: https://netsalarykit.com/si/): In Slovenia the gross monthly salary is reduced by 23.1% of employee contributions, a fixed monthly health contribution and the income tax advance (dohodnina). - [Croatia salary calculator 2026](https://netsalarykit.com/hr/en/) (local language: https://netsalarykit.com/hr/): In Croatia pension contributions of 20% come out of the gross salary, and the employer adds 16.5% for health insurance on top. - [Serbia salary calculator 2026](https://netsalarykit.com/rs/en/) (local language: https://netsalarykit.com/rs/): In Serbia the employee pays 19.9% in contributions and 10% wage tax, while the employer adds another 15.15% on top of the gross salary. - [Albania salary calculator 2026](https://netsalarykit.com/al/en/) (local language: https://netsalarykit.com/al/): Albania taxes employment income progressively: nothing up to 50,000 ALL per month, 13% in the middle range and 23% above 200,000 ALL. - [North Macedonia salary calculator 2026](https://netsalarykit.com/mk/en/) (local language: https://netsalarykit.com/mk/): North Macedonia has one of the simplest payroll systems in the region. - [France salary calculator 2026](https://netsalarykit.com/fr/en/) (local language: https://netsalarykit.com/fr/): French payslips are famous for their length, but the logic is manageable. - [Spain salary calculator 2026](https://netsalarykit.com/es/en/) (local language: https://netsalarykit.com/es/): In Spain salaries are discussed as an annual gross figure, often paid in 14 instalments. - [Poland salary calculator 2026](https://netsalarykit.com/pl/en/) (local language: https://netsalarykit.com/pl/): For a standard employment contract (umowa o prace) in Poland, the employee pays 13.71% in social insurance, 9% health insurance and income tax of 12% or 32%. - [Sweden salary calculator 2026](https://netsalarykit.com/se/en/) (local language: https://netsalarykit.com/se/): Sweden has no employee social security deduction to speak of: the 7% pension fee is fully refunded through a tax credit. - [United Kingdom salary calculator 2026](https://netsalarykit.com/uk/): UK salaries are quoted per year. - [United States salary calculator 2026](https://netsalarykit.com/us/): Payroll in the United States has three layers: federal income tax, FICA (Social Security and Medicare) and, in most places, state and local income tax. ## Key 2026 parameters and examples ### Bosnia and Herzegovina (KM) - Federation of BiH: employee contributions 31% of gross (pension 17%, health 12.5%, unemployment 1.5%). - Federation of BiH: income tax 10% on gross minus contributions minus the personal allowance of 300 KM per month, increased for a dependent spouse, children or disability. - Federation of BiH: employer contributions 5% on top of gross since 1 July 2025. - Republika Srpska: employee contributions 31% of gross (pension 18.5%, health 10.2%, child protection 1.7%, unemployment 0.6%). - Republika Srpska: income tax 8% on gross minus a personal allowance of 1,000 KM per month. The employer pays no contributions on top. - Minimum wage: The minimum net salary for 2026 is 1,027 KM in the Federation of BiH (about 1,605.48 KM gross) and 1,000 KM in Republika Srpska (1,476.23 KM gross according to the RS Government decision). - Example (Federation of BiH): gross 1,500 KM per month gives net 962 KM, employee contributions 465 KM, income tax 74 KM, employer cost 1,575 KM. - Example (Republika Srpska): gross 1,500 KM per month gives net 995 KM, employee contributions 465 KM, income tax 40 KM, employer cost 1,500 KM. - Example (Federation of BiH): gross 2,000 KM per month gives net 1,272 KM, employee contributions 620 KM, income tax 108 KM, employer cost 2,100 KM. - Example (Republika Srpska): gross 2,000 KM per month gives net 1,300 KM, employee contributions 620 KM, income tax 80 KM, employer cost 2,000 KM. - Example (Federation of BiH): gross 3,000 KM per month gives net 1,893 KM, employee contributions 930 KM, income tax 177 KM, employer cost 3,150 KM. - Example (Republika Srpska): gross 3,000 KM per month gives net 1,910 KM, employee contributions 930 KM, income tax 160 KM, employer cost 3,000 KM. - Not included: Brčko District, overtime, seniority pay (minuli rad), meal and transport allowances and special employer fees (water fee, disaster protection fee) are not included. - Sources: https://www.pufbih.ba, https://poreskaupravars.org, https://www.paragraf.ba/propisi/republika-srpska/odluka-o-najnizoj-plati-u-republici-srpskoj-za-2026-godinu.html ### Germany (EUR) - Pension insurance 9.3% and unemployment insurance 1.3%, up to 8,450 EUR per month. - Health insurance 7.3% plus half of the average extra rate (2.9%), so 8.75%, up to 5,812.50 EUR per month. - Long-term care 1.8%, or 2.4% for employees aged 23 and over without children. - Income tax uses the 2026 tariff with a basic allowance of 12,348 EUR. The solidarity surcharge only applies when annual income tax exceeds 20,350 EUR. - Minimum wage: The statutory minimum wage is 13.90 EUR per hour from 1 January 2026. - Example: gross 45,000 EUR per year gives net 29,643 EUR, employee contributions 9,788 EUR, income tax 5,570 EUR, employer cost 54,518 EUR. - Example: gross 60,000 EUR per year gives net 37,561 EUR, employee contributions 13,050 EUR, income tax 9,389 EUR, employer cost 72,690 EUR. - Example: gross 80,000 EUR per year gives net 48,049 EUR, employee contributions 16,257 EUR, income tax 15,694 EUR, employer cost 95,839 EUR. - Not included: Tax classes II to VI, church tax, private health insurance, mini and midi jobs, and child reductions in care insurance are not included. - Sources: https://www.gesetze-im-internet.de/estg/__32a.html, https://www.bmf-steuerrechner.de, https://www.destatis.de ### Austria (EUR) - Employee social insurance about 18.07% of gross (17.07% on the 13th and 14th salary), up to 6,930 EUR per month. - Lower unemployment contribution for monthly salaries up to 2,630 EUR. - Income tax brackets 2026: 0% up to 13,539 EUR, then 20%, 30%, 40%, 48%, 50% and 55%. - The 13th and 14th salary are tax-free up to 620 EUR and then taxed at 6% in most cases. - Minimum wage: Austria has no statutory minimum wage. Minimum pay is set by collective agreements, many of them around 2,000 EUR gross x 14. - Example: gross 2,500 EUR per month gives net 1,946 EUR, employee contributions 424 EUR, income tax 129 EUR, employer cost 3,237 EUR. - Example: gross 3,500 EUR per month gives net 2,502 EUR, employee contributions 627 EUR, income tax 371 EUR, employer cost 4,532 EUR. - Example: gross 5,000 EUR per month gives net 3,316 EUR, employee contributions 896 EUR, income tax 787 EUR, employer cost 6,475 EUR. - Not included: Family bonus (Familienbonus Plus), commuter allowance, overtime supplements and the annual tax assessment are not included. - Sources: https://www.bmf.gv.at/themen/steuern/arbeitnehmerveranlagung/steuertarif-steuerabsetzbetraege.html, https://www.wko.at/entlohnung/beitragswesen-dienstnehmer-2026, https://www.usp.gv.at ### Slovenia (EUR) - Employee contributions 23.1%: pension 15.5%, health 6.36%, long-term care 1%, unemployment and parental 0.24%. - Flat mandatory health contribution of 39.36 EUR per month, paid from net pay. - General allowance 5,551.93 EUR per year, plus an extra allowance for annual income up to 17,766.18 EUR. - Tax scale 2026: 16%, 26%, 33%, 39% and 50%. - Minimum wage: The minimum wage in 2026 is 1,481.88 EUR gross per month. - Example: gross 1,800 EUR per month gives net 1,186 EUR, employee contributions 455 EUR, income tax 159 EUR, employer cost 2,108 EUR. - Example: gross 2,500 EUR per month gives net 1,585 EUR, employee contributions 617 EUR, income tax 299 EUR, employer cost 2,928 EUR. - Example: gross 3,500 EUR per month gives net 2,154 EUR, employee contributions 848 EUR, income tax 498 EUR, employer cost 4,099 EUR. - Not included: Child and dependant allowances, holiday allowance (regres), meal and travel reimbursements and the annual tax assessment are not included. - Sources: https://www.fu.gov.si, https://www.racunovodstvo.net/zakonodaja/predpis/14411/pravilnik-o-dolocitvi-usklajenih-zneskov-olajsav-enacbe-za-dolocitev-olajsave-in-lestvice-za-odmero-dohodnine-za-leto-2026, https://www.gov.si/novice/2026-02-05-po-dvigu-minimalne-place-visje-minimalne-urne-postavke-in-nadomestilo-za-brezposelnost/ ### Croatia (EUR) - Pension contributions 20% (15% first pillar and 5% second pillar), with relief for salaries up to 1,300 EUR. - Personal allowance 600 EUR per month, increased for children. - Lower tax rate up to 5,000 EUR of monthly tax base, higher rate above. Zagreb uses 23% and 33%. - Employer pays 16.5% health insurance on top of gross. - Minimum wage: The minimum wage in 2026 is 1,050 EUR gross per month. - Example: gross 1,200 EUR per month gives net 883 EUR, employee contributions 233 EUR, income tax 85 EUR, employer cost 1,398 EUR. - Example: gross 2,000 EUR per month gives net 1,370 EUR, employee contributions 400 EUR, income tax 230 EUR, employer cost 2,330 EUR. - Example: gross 3,500 EUR per month gives net 2,294 EUR, employee contributions 700 EUR, income tax 506 EUR, employer cost 4,078 EUR. - Not included: Young worker tax relief (applied through the annual return), dependent family members other than children, non-taxable benefits and second employers are not included. - Sources: https://porezna-uprava.gov.hr/hr/porezne-stope-godisnjeg-poreza-na-dohodak/4764, https://narodne-novine.nn.hr/clanci/sluzbeni/2025_10_132_1931.html, https://podaci.dzs.hr ### Serbia (RSD) - Employee contributions 19.9%: pension 14%, health 5.15%, unemployment 0.75%. - Contribution base between 51,297 and 732,820 RSD per month. - Wage tax 10% on gross minus the non-taxable amount of 34,221 RSD. - Employer contributions 15.15%: pension 10% and health 5.15%. - Minimum wage: The minimum wage in 2026 is 371 RSD net per working hour, for example about 65,296 RSD net for a 176 hour month. - Example: gross 100,000 RSD per month gives net 73,522 RSD, employee contributions 19,900 RSD, income tax 6,578 RSD, employer cost 115,150 RSD. - Example: gross 150,000 RSD per month gives net 108,572 RSD, employee contributions 29,850 RSD, income tax 11,578 RSD, employer cost 172,725 RSD. - Example: gross 250,000 RSD per month gives net 178,672 RSD, employee contributions 49,750 RSD, income tax 21,578 RSD, employer cost 287,875 RSD. - Not included: Annual income tax, part-time proration and tax incentives for new hires are not included. - Sources: https://www.purs.gov.rs, https://www.stat.gov.rs ### Albania (ALL) - Employee social insurance 9.5% on a base from 50,000 to 186,416 ALL, plus health insurance 1.7%. - Income tax 0% up to 50,000 ALL, 13% up to 200,000 ALL, 23% above. - Employer contributions 16.7% (15% social, 1.7% health). - Minimum wage: The minimum wage is 50,000 ALL gross per month from 1 January 2026. - Example: gross 60,000 ALL per month gives net 50,030 ALL, employee contributions 6,720 ALL, income tax 3,250 ALL, employer cost 70,020 ALL. - Example: gross 100,000 ALL per month gives net 79,700 ALL, employee contributions 11,200 ALL, income tax 9,100 ALL, employer cost 116,700 ALL. - Example: gross 250,000 ALL per month gives net 194,440 ALL, employee contributions 21,960 ALL, income tax 33,600 ALL, employer cost 282,212 ALL. - Not included: Annual tax return equalisation, youth reliefs and part-time work are not included. - Sources: https://www.tatime.gov.al, https://www.issh.gov.al, https://www.instat.gov.al ### North Macedonia (MKD) - Employee contributions 28%: pension 18.8%, health 7.5%, additional health 0.5%, unemployment 1.2%. - Contribution base between 34,570 and 1,106,256 MKD per month. - Flat income tax 10% after a personal allowance of 10,932 MKD per month. - Minimum wage: From March 2026 the minimum wage is 38,507 MKD gross, which is 26,046 MKD net. - Example: gross 40,000 MKD per month gives net 27,013 MKD, employee contributions 11,200 MKD, income tax 1,787 MKD, employer cost 40,000 MKD. - Example: gross 60,000 MKD per month gives net 39,973 MKD, employee contributions 16,800 MKD, income tax 3,227 MKD, employer cost 60,000 MKD. - Example: gross 100,000 MKD per month gives net 65,893 MKD, employee contributions 28,000 MKD, income tax 6,107 MKD, employer cost 100,000 MKD. - Not included: Sector-specific reliefs (for example IT and young workers) and allowances such as regres and meals are not included. - Sources: https://www.ujp.gov.mk, https://www.stat.gov.mk ### France (EUR) - Employee contributions about 20.8% of gross: basic and supplementary pension, CSG and CRDS on 98.25% of gross. - Social security monthly ceiling (PMSS) 2026: 4,005 EUR. - Income tax scale: 0% up to 11,600 EUR, then 11%, 30%, 41% and 45%, after a 10% deduction for professional expenses. - Employer contributions are around 42% before the general reduction on lower salaries. - Minimum wage: The SMIC is 12.02 EUR per hour from 1 January 2026, or 1,823.03 EUR gross per month for 35 hours a week. - Example: gross 2,000 EUR per month gives net 1,577 EUR, employee contributions 417 EUR, income tax 7 EUR, employer cost 2,840 EUR. - Example: gross 3,000 EUR per month gives net 2,250 EUR, employee contributions 625 EUR, income tax 125 EUR, employer cost 4,260 EUR. - Example: gross 5,000 EUR per month gives net 3,429 EUR, employee contributions 1,037 EUR, income tax 534 EUR, employer cost 7,100 EUR. - Not included: Company health insurance (mutuelle), executive (cadre) contributions, Alsace-Moselle, personal withholding rates, several tax shares and employer reductions are not included. - Sources: https://www.urssaf.fr, https://www.impots.gouv.fr, https://www.service-public.fr/particuliers/vosdroits/F2300 ### Spain (EUR) - Employee social security 6.5% (incl. MEI 0.15%), up to 5,101.20 EUR per month. - IRPF scale (state plus standard regional): 19%, 24%, 30%, 37%, 45% and 47%. - Personal minimum 5,550 EUR, general deductible expenses 2,000 EUR and a reduction for lower work income. - Employer social security around 32%. - Minimum wage: The minimum wage (SMI) for 2026 is 1,221 EUR x 14 payments, or 17,094 EUR per year. - Example: gross 22,000 EUR per year gives net 17,790 EUR, employee contributions 1,430 EUR, income tax 2,780 EUR, employer cost 29,073 EUR. - Example: gross 30,000 EUR per year gives net 23,124 EUR, employee contributions 1,950 EUR, income tax 4,926 EUR, employer cost 39,645 EUR. - Example: gross 45,000 EUR per year gives net 32,600 EUR, employee contributions 2,925 EUR, income tax 9,475 EUR, employer cost 59,468 EUR. - Not included: Regional scales, children and family allowances, the Basque Country and Navarre, the solidarity contribution and year-end regularisation are not included. - Sources: https://sede.agenciatributaria.gob.es/static_files/Sede/Programas_ayuda/Retenciones/2026/Algoritmo%20Retenciones-2026_10sept.pdf, https://www.seg-social.es, https://ine.es/dyngs/Prensa/es/EAES2024.htm ### Poland (PLN) - Social insurance 13.71%: pension 9.76%, disability 1.5%, sickness 2.45%. Pension and disability stop above 282,600 PLN per year. - Health insurance 9% of gross minus social insurance. - Income tax 12% up to 120,000 PLN per year, 32% above, with a tax-free amount of 30,000 PLN and work costs of 250 PLN per month. - Employer contributions about 20.5%. - Minimum wage: The minimum wage in 2026 is 4,806 PLN gross per month. - Example: gross 5,000 PLN per month gives net 3,738 PLN, employee contributions 1,074 PLN, income tax 188 PLN, employer cost 6,024 PLN. - Example: gross 8,000 PLN per month gives net 5,784 PLN, employee contributions 1,718 PLN, income tax 498 PLN, employer cost 9,638 PLN. - Example: gross 15,000 PLN per month gives net 10,017 PLN, employee contributions 3,221 PLN, income tax 1,762 PLN, employer cost 18,072 PLN. - Not included: Under-26 relief, employee capital plans (PPK), author cost rates, civil law contracts and B2B are not included. - Sources: https://www.zus.pl, https://www.podatki.gov.pl, https://stat.gov.pl ### Sweden (SEK) - Average municipal and regional tax 2026: 32.38%. - State income tax 20% on taxable income above 643,000 SEK per year. - Basic deduction and job tax credit (jobbskatteavdrag) based on the price base amount of 59,200 SEK. - Employer contributions 31.42%. - Minimum wage: Sweden has no statutory minimum wage. Pay floors are set in collective agreements. - Example: gross 30,000 SEK per month gives net 24,348 SEK, employee contributions 0 SEK, income tax 5,652 SEK, employer cost 39,426 SEK. - Example: gross 40,000 SEK per month gives net 31,910 SEK, employee contributions 0 SEK, income tax 8,090 SEK, employer cost 52,568 SEK. - Example: gross 60,000 SEK per month gives net 44,440 SEK, employee contributions 0 SEK, income tax 15,560 SEK, employer cost 78,852 SEK. - Not included: Church and burial fees, rules for people over 66, union and unemployment fund fees and occupational pensions are not included. - Sources: https://www.skatteverket.se/privat/skatter/beloppochprocent/2026.4.1522bf3f19aea8075ba89.html, https://www.scb.se/hitta-statistik/statistik-efter-amne/offentlig-ekonomi/finanser-for-den-kommunala-sektorn/kommunalskatterna/pong/statistiknyhet/kommunalskatterna-2026/ ### United Kingdom (GBP) - Personal allowance 12,570 GBP, reduced by 1 GBP for every 2 GBP above 100,000 GBP. - Income tax (England, Wales, Northern Ireland): 20% basic, 40% higher, 45% additional rate. - Employee National Insurance 8% between 12,570 and 50,270 GBP, 2% above. - Employer National Insurance 15% above 5,000 GBP per year. - Minimum wage: The National Living Wage for workers aged 21 and over is 12.71 GBP per hour from April 2026. - Example: gross 30,000 GBP per year gives net 25,120 GBP, employee contributions 1,394 GBP, income tax 3,486 GBP, employer cost 33,750 GBP. - Example: gross 40,000 GBP per year gives net 32,320 GBP, employee contributions 2,194 GBP, income tax 5,486 GBP, employer cost 45,250 GBP. - Example: gross 70,000 GBP per year gives net 51,157 GBP, employee contributions 3,411 GBP, income tax 15,432 GBP, employer cost 79,750 GBP. - Not included: Student loans, pension contributions, salary sacrifice, benefits in kind and the Marriage Allowance are not included. - Sources: https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027, https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past ### United States (USD) - Federal income tax 2026 for single filers: 10%, 12%, 22%, 24%, 32%, 35% and 37%. - Standard deduction 16,100 USD. - Social Security 6.2% up to 184,500 USD and Medicare 1.45% (plus 0.9% above 200,000 USD). - The employer matches Social Security and Medicare and pays federal unemployment tax. - Minimum wage: The federal minimum wage is 7.25 USD per hour. Many states and cities set a higher minimum. - Example: gross 50,000 USD per year gives net 42,355 USD, employee contributions 3,825 USD, income tax 3,820 USD, employer cost 53,867 USD. - Example: gross 75,000 USD per year gives net 61,593 USD, employee contributions 5,738 USD, income tax 7,670 USD, employer cost 80,780 USD. - Example: gross 120,000 USD per year gives net 93,250 USD, employee contributions 9,180 USD, income tax 17,570 USD, employer cost 129,222 USD. - Not included: State and local income tax, 401(k) and other pre-tax deductions, tax credits, other filing statuses and itemized deductions are not included. - Sources: https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill, https://www.ssa.gov/news/en/cola/factsheets/2026.html ## Pages - [About](https://netsalarykit.com/about/) - [Contact](https://netsalarykit.com/contact/) - [Privacy policy](https://netsalarykit.com/privacy-policy/) - [Terms of use](https://netsalarykit.com/terms/)