Salary Calculator 2026
With the 2026 salary calculator you can compute both gross (brut) → net and net → gross salary. Income tax, mandatory state social insurance, unemployment insurance and compulsory medical insurance deductions are shown separately, and alongside them the employer's own payments and the super gross figure — the employer's total salary cost — are also calculated.
Salary calculation for employees
2026 rulesDefault 0%. E.g. 0.5 / 1 / 1.5 / 2.
Enter a salary amount and press Calculate to see the result.
What are gross (brut), net and super gross salary?
Gross (brut) salary is the initial salary accrued to the employee before any deduction is made. The terms "brut salary", "brutto salary" and "gross salary" all describe the same amount. Net salary is what actually reaches the employee after all tax and insurance deductions. Super gross salary is the total cost of the employee to the employer and is calculated as: Super Gross = gross (brut) salary + mandatory payments the employer makes at its own expense. In short: gross is the amount before deductions, net is the amount after deductions, and super gross is the employer's total cost.
Which deductions are made from an employee?
The following deductions are usually made from an employee's salary: income tax, mandatory state social insurance contribution, unemployment insurance contribution, compulsory medical insurance contribution and, where applicable, other deductions. The rates depend on the sector and the salary amount. If a trade union membership fee is entered in the calculator, it is deducted as well. In the result each deduction is shown as a separate line, so you can see exactly where every manat goes.
What is the difference between the private and public sectors?
Deduction rates differ by sector. In the private and non-oil sector income tax, social insurance and medical insurance are applied on tiered (progressive) thresholds. In the public and oil-and-gas sector the income tax scale and the social insurance rate are applied differently — for employees social insurance is a flat 3% of gross. The unemployment insurance contribution is 0.5% of gross in both sectors. When you choose the sector in the calculator, the 2026 rules of that sector are applied automatically.
How is the employer's total salary cost calculated?
Besides the amount paid to the employee, the employer makes its own social insurance, unemployment insurance and compulsory medical insurance payments. The calculator shows these separately: gross (brut) salary, the employer's additional payments, and super gross — the employer's total cost. Note that the employer's total cost is obtained by adding the employer's own payments to the gross; the deductions withheld from the employee are already inside the gross and must not be added again.
How to use the calculator?
First select the year and the sector. Then choose the calculation direction: Gross → Net, when you know the gross (brut) amount and want to find the take-home pay, or Net → Gross, when you know the amount reaching your hand and want to find the corresponding gross. Enter the salary amount, add extra options such as the trade union membership fee if needed, and press Calculate. The result shows the deductions, the net (or gross) amount, the employer's payments and the super gross figure.
Frequently asked questions
Are gross and brut salary the same thing?
Yes. "Gross salary", "brut salary" and "brutto salary" all refer to the same amount — the salary accrued before any deduction.
What is net salary?
Net salary is the amount that actually reaches the employee after income tax and insurance contributions have been withheld from the gross (brut) salary.
How is the Net → Gross calculation done?
Using the same calculation formulas, the calculator numerically determines the gross amount that corresponds to the net amount you entered.
What is super gross?
Super gross is the employer's total salary cost: the gross (brut) salary plus the mandatory payments the employer makes at its own expense.
How much does the employer pay in total for an employee?
In addition to the gross salary the employer pays its own social insurance, unemployment insurance and compulsory medical insurance contributions. Their sum together with the gross gives the super gross — the total cost.
Is a tax benefit taken into account?
In the current version the tax benefit is taken as zero and the taxable amount is treated as equal to the gross salary.
Is the result the same as an official calculation?
The calculation is based on the tax and insurance rates applied in the calculator for 2026. The results are for information and calculation purposes.
Which deductions are made from salary in 2026?
Under the regime applied in the calculator, income tax, mandatory state social insurance, unemployment insurance and compulsory medical insurance contributions are withheld from the employee's salary; their rates depend on the sector and the salary amount.
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Note: This calculator and information are for estimation and informational purposes only and are not legal or tax advice. For accurate calculations and official confirmation, consult official sources or a specialist.