Salary calculator 2026
Gross to net, net to gross and the full employer cost – income tax 20%, pension 2% + 2%. The result appears as you type.
Rates: income tax 20%, pension 2% + 2%, VAT 18%, corporate tax 15% · the same formulas as the ZUSTI modules.
The payroll run computes these figures by itself – and turns them into entries at once
- Employee list, gross and net – in one run
- Income-tax return and pension file – ready to download
- Entries for salary expense and liabilities – nothing copied by hand
How it is calculated
Pension 2% is taken from gross: 2,000.00 × 2% = 40.00
Taxable base = gross − pension − tax-exempt amount: 2,000.00 − 40.00 = 1,960.00
Income tax 20% of the base: 1,960.00 × 20% = 392.00
Net = gross − pension − income tax: 2,000.00 − 40.00 − 392.00 = 1,568.00
Employer cost = gross + the employer's 2% pension: 2,000.00 + 40.00 = 2,040.00
Frequently asked questions
Why is net not 80% of gross?
Income tax of 20% is charged not on gross but after the 2% pension is taken off. A scheme participant therefore keeps 78.4% of gross, someone outside the scheme 80%.
What is the tax-exempt amount?
An optional field – it reduces only the income-tax base, for exempt categories. The 2% pension is still taken from the full gross.
Does the calculator work out the employer cost?
Yes – the employer's 2% pension is added on top of gross. Without the pension scheme the cost equals the gross. The "Cost → net" direction starts from exactly that figure.
Standalone calculators – they do not create any accounting entries. Figures are estimates for guidance only, not tax or financial advice. Georgian rates effective 2025: income tax 20%, pension 2% + 2%, VAT 18%, corporate tax 15%. Verify against current law before relying on them.