Salary calculator
How much of the gross salary you take home – and the other way round: GPM, Sodra contributions, NPD, pension accumulation. 2026 parameters with a 2025 comparison.
SALARY · 2026
How much of the gross salary do you take home?
Enter the gross or the take-home salary – we work out the other at once, with GPM, Sodra contributions and NPD. Compare two offers side by side.
Take-home per month€1,276.39+€11.27 vs 2025
Gross€2,000.00NPD €331.97
Taxes and contributions from the salary€723.6136.2% of the salary · the workplace costs the employer €2,035.40
- Employee's take-home pay
- Personal income tax (GPM)
- Employee's social insurance (VSD)
- Compulsory health insurance (PSD)
- Employer's Sodra contributions
| Item | Per month | Per year |
|---|---|---|
| Gross salary | €2,000.00 | €24,000.00 |
| Tax-exempt amount (NPD) | €331.97 | €3,983.64 |
| Taxable income | €1,668.03 | €20,016.36 |
| GPM | €333.61 | €4,003.32 |
| VSD (12.52%) | €250.40 | €3,004.80 |
| PSD (6.98%) | €139.60 | €1,675.20 |
| Take-home | €1,276.39 | €15,316.68 |
| Employer's Sodra (1.77%) | €35.40 | €424.80 |
| Total cost of employment | €2,035.40 | €24,424.80 |
| Tax share of the cost of employment | 37.3% | 37.3% |
See it as the employer – workplace cost
Rules and parameters
- NPD: €747 when the salary does not exceed the minimum monthly wage (€1,153). For a higher salary, NPD = €747 − 0.49 × (salary − €1,153); NPD reaches zero when the salary reaches €2,677.49. People with reduced working capacity get a fixed NPD of €1,127 or €1,057.
- GPM: 20% up to €6,936 per month (36 × VDU per year), 25% up to €11,561 per month (60 × VDU per year), 32% on the rest. The rates apply to income after NPD. The calculator applies the thresholds as 1/12 of the annual amounts; the employer applies them to the pay it makes, and the final rate is set in the annual return, adding up all income for the year.
- Employee's contributions: VSD 12.52%, PSD 6.98%. Employer's contributions: 1.77% (open-ended contract) or 2.49% (fixed-term contract), accident insurance group I.
- Sodra contribution ceiling: €138,729 a year (60 VDU, VDU €2,312.15). It applies to VSD, pension accumulation and the employer's contributions, but not to PSD. The calculator applies the ceiling to a monthly share (1/12); the exact rule is cumulative over the year.
- Not included: bonuses, holiday pay, sick days, business trips, benefits in kind, the contribution “floor” for part-time work. Calculated to the month; the annual recalculation due with the income tax return is not assessed.
Official sources
The calculation is indicative, based on the 2026 parameters published by VMI and Sodra; the final GPM rate is set in the annual return from all income for the year.