Tool
Salary calculator
Calculate net, gross and the total employer cost, using the rates in force for 2026.
- Gross salary (gross 1)
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- Salary tax (10%)
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- Employee-side contributions
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- PIO (14%)
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- Health (5.15%)
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- Unemployment (0.75%)
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- Net salary per month
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- Employer-side contributions
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- Total employer cost (gross 2)
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The result is indicative, for a standard salary and a full hour fund in 2026. The exact calculation, reliefs for new hires and special cases we handle for you.
How salary is calculated in 2026
A salary has three levels: net (what the employee receives), gross 1 (net plus the tax and contributions on the employee side) and gross 2 (the total employer cost, gross 1 plus the employer-side contributions).
Salary carries a 10% tax, charged on the part above the non-taxable amount, which in 2026 is 34,221 dinars per month. Employee-side contributions are PIO 14%, health 5.15% and unemployment 0.75%, while the employer additionally pays PIO 10% and health 5.15%.
Contributions are charged on a base that in 2026 cannot be lower than 51,297 or higher than 732,820 dinars per month, so for very low or very high salaries the result differs from the simple formula.
Let us handle your payrollFrequently asked questions
How is net salary derived from gross?
From the gross 1 salary you subtract the employee-side contributions (19.9% in total) and the 10% tax on the part above the non-taxable 34,221 dinars. What remains is the net amount the employee receives.
What are gross 1 and gross 2?
Gross 1 is the employee salary before the tax and contributions on their side. Gross 2 is the total employer cost, that is gross 1 plus the employer-side contributions (PIO 10% and health 5.15%).
Does the calculator apply the minimum and maximum base?
Yes. Contributions are charged on a base of at least 51,297 and at most 732,820 dinars per month for 2026, so the calculator applies these limits. The tax is still computed on the whole salary above the non-taxable part.
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