Salary calculator
Calculate net pay, taxes and employer cost under the 2026 Sodra and VMI rules.
Inputs
Result
Net pay
777,39 €
NPD applied747,00 €
GPM (20%)- 58,20 €
PSD (6.98%)- 72,45 €
VSD (12.52%)- 129,96 €
Total taxes260,61 €
Employer VSD129,96 €
Guarantee fund (1.77%)18,37 €
Employer cost1 199,20 €
How it works?
NPD = €747 − 0.24 × (gross − €1,038), but not less than 12% of the NPD base (€89.64). GPM 20% applies to (gross − NPD). PSD 6.98% and VSD 12.52% apply to gross. The II pillar adds another 3%. Employer cost = gross + employer VSD 12.52% + guarantee fund 1.77% + long-term employment fund 1.24%.