One offer, three amounts

Gross pay is salary before the employee’s deductions. Net pay is what remains after those deductions. The employer’s total cost is higher than gross pay because employer taxes and contributions are added. The same 2,000 euros in these three fields therefore describes three different offers.

When discussing a job, first clarify which amount is quoted and for what period. Net pay usually matters for a household budget, gross pay helps compare contract terms, and total cost helps a company plan spending. The salary calculator can start from any of the three figures and show the others under the same assumptions.

Example: €2,000 gross in 2026

Assume an ordinary employment contract, one monthly payment in 2026, an employee below retirement age, a 2% Pillar II contribution and an application to this employer for €700 of tax-free income. With €2,000 gross pay, the calculator gives €1,657.84 net pay and €2,676 in total employer cost. The breakdown includes €32 employee unemployment insurance, €40 for Pillar II, €270.16 income tax, €660 employer social tax and €16 employer unemployment insurance.

This is an example with stated settings, not a universal take-home figure. In 2026 the general tax-free income is up to €700 per month. An employer applies it on the employee’s application, and only one payer may apply it at a time. Without an application, or with a smaller amount on it, net pay changes.

How to compare two offers

Enter the gross pay from the first offer and then the second, keeping the year, period and personal settings the same. Compare net pay and employer cost separately: they answer different questions. If you are promised a particular take-home amount, select the net mode to see the corresponding gross and total cost in the chosen scenario.

If the company has a fixed budget for the position, start with employer cost. Do not simply subtract taxes from that budget in your head: some payments are added on top of gross pay, while employee deductions depend on personal settings. Always compare like periods — month with month or year with year.

What to check before drawing conclusions

Check the payment year, Pillar II rate, retirement age, unemployment insurance and the tax-free amount stated in the application. The calculator has a separate option for the minimum social-tax obligation, which may matter for small payments. The 2025 and 2026 rules differ, so check the year carefully.

The result models an ordinary scenario; it is not an employer’s payslip. Bonuses, multiple payers, special contracts and other circumstances need separate checking. If the numbers differ, compare the period and settings with your payment documents, then ask your employer or EMTA to clarify.

Official sources

• EMTA: 2026. aasta maksumuudatused
• EMTA: maksuvaba tulu arvestamine