Guides
How pay works across the EU
These guides explain the rules behind the calculator: how a gross salary becomes a net salary, who pays which contribution, and why the same salary means different things in different countries. Every figure in them is computed by the same country modules as the calculator, under the rules in force this month, so the worked examples always match what the calculator shows for the same input.
- How net salary is calculated in Germany in 2026
Social insurance, wage tax, tax classes, solidarity surcharge and church tax in Germany for 2026, with worked examples at €5,000 a month for a single employee and a family.
- Employer cost vs gross vs net salary across the EU
What gross, net and employer cost mean, and how they compare in all 27 EU countries at €3,000 a month, with a full French example and the Romanian contrast.
- Social contributions explained: who pays what in Romania, Poland and Spain
Employee and employer social contributions in Romania, Poland and Spain in 2026, with their statutory rates, ceilings and a worked salary example for each country.
- 13th and 14th salaries in the EU: who pays them and how they are taxed
Which EU countries pay 13 or 14 salaries a year, how to compare them with 12-payment countries, and how Austria’s 6% rate on special payments works, with a worked example.
- Tax-free amounts and dependants: how EU countries reduce income tax
Allowances, zero-rate bands and tax credits for employees and their children in 2026, compared across EU countries, with worked examples for Spain and Romania.
- Tax reliefs for young workers in the EU: Poland, Portugal, Greece, Romania and Sweden
Youth income-tax exemptions and reduced employer fees in 2026: Poland’s PIT-0 under 26, Portugal’s IRS Jovem, Greece’s youth rates, Romania’s under-26 deduction and Sweden’s youth employer fees, with worked examples.
- What changes in EU payroll rules in 2027
Payroll and income tax changes set or announced for 2027 in EU countries, each with a dated source, plus pending retroactive changes to 2026: Netherlands, Sweden, Latvia, Slovakia, Belgium, France, Lithuania, Portugal, Luxembourg, Denmark.