Salary “on paper” / gross salary
This is the amount before employee taxes. It is stated in the employment contract, and PSD, VSD, GPM and, where applicable, pension accumulation are calculated based on it.
Example: if the agreed salary is €2,000, this amount is not yet what the employee will receive.
Salary “paid out” / net salary
This is the amount after employee taxes. In other words, it is the actual amount paid to the employee.
Example: if the salary “on paper” is €2,000, the employee may receive around €1,270–€1,300 net, depending on NPD, pension accumulation, and other conditions.
Darbdavio bendra kaina
Tai visa suma, kurią sumoka darbdavys:
atlyginimas „ant popieriaus“ + darbdavio mokesčiai.
Example: jei alga yra 2000 €, o darbdavio mokesčiai sudaro 35,40 €, tuomet bendra darbdavio kaina yra 2035,40 €.
Simple logic
The same principle always applies:
į rankas < ant popieriaus < darbdavio bendra kaina
