Tax credits and non-taxable parts of the tax base?

[Habib01]

Items increasing net salary in 2025
Tax credits and non-taxable parts of the tax base
Wage replacements
Bonuses, allowances and rewards
Gross and net salary: calculation 2025
The calculation of net salary is based on the gross salary that the employee has specified in the employment contract. Gross salary is the tax base . From this, the employer pays income tax and social, health and sickness insurance contributions. The salary is then reduced by other deductions from the salary.

On the other hand, an employee can apply a number of tax deductions and non-taxable items that reduce income tax and thus increase net salary. The salary is further increased by wage compensation and allowances, bonuses and rewards. After applying all these items, the so-called net salary is created , i.e. the real amount of reward that the employer sends to the employee.

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Contributions: social, sickness and health insurance premiums
Social and health insurance contributions are amounts that both the employee and women database the employer must pay each month.

On the employee side, in 2025 it is 11.6% of the gross wage:

6.5% for pension insurance,
0.6% for health insurance,
4.5% for health insurance.
These payments are mandatory and are deducted by the employer from the employee's gross salary.

Insurance premiums for employees are paid not only by the employee himself, but also by the employer, amounting to 24.8% of the gross wage for social insurance and 9% for health insurance.