Net vs Gross Salary — Calculation and Difference (2026)
Gross salary is the total salary amount before deductions. Net salary is what the employee receives in their account — after deducting social contributions (28%) and personal income tax (10%).
Definition
Gross salary is the total salary amount before deductions. Net salary is what the employee receives in their account — after deducting social contributions (28%) and personal income tax (10%).
Details
Formula: Gross − Contributions (28%: Pension 18.8% + Health 7.5% + Unemployment 1.2% + Additional 0.5%) − Income Tax (10%) = Net. Minimum net salary from March 2026: MKD 26,045. Minimum gross: ~MKD 38,506.
Example
Gross 40,000 MKD − contributions 11,200 MKD (28%) − tax ~1,888 MKD = net ~26,912 MKD in the employee's account.