Salary Calculator (Gross ↔ Net)
Convert gross salary to net or net to gross — including income tax, pension contributions and the total cost to the employer.
Results
Net salary
The amount credited to the employee's account after all deductions. Gross salary
Salary before tax and pension contributions are withheld — the amount stated in the employment contract. —
| Monthly | Annual | |
|---|---|---|
| Gross salary Salary before tax and pension contributions are withheld — the amount stated in the employment contract. | — | — |
| Pension contribution (employee, 2%) A contribution withheld from gross salary and paid into the funded pension scheme. | — | — |
| Personal income tax (20%) Charged on gross salary minus the employee's pension contribution, and withheld by the employer. | — | — |
| Net salary The amount credited to the employee's account after all deductions. | — | — |
| Pension contribution (employer, 2%) An additional contribution paid by the employer; it is not deducted from the employee's salary. | — | — |
| Total employer cost Gross salary + employer pension contribution — what one employee actually costs the company. | — | — |
Rates as of 2026
Glossary of terms
- Gross salary
- Salary before tax and pension contributions are withheld — the amount stated in the employment contract.
- Net salary
- The amount credited to the employee's account after all deductions.
- Pension contribution (employee, 2%)
- A contribution withheld from gross salary and paid into the funded pension scheme.
- Pension contribution (employer, 2%)
- An additional contribution paid by the employer; it is not deducted from the employee's salary.
- Personal income tax (20%)
- Charged on gross salary minus the employee's pension contribution, and withheld by the employer.
- Total employer cost
- Gross salary + employer pension contribution — what one employee actually costs the company.
- Pension scheme participant
- Participation is mandatory for citizens and permanent residents of Georgia (except for exemptions defined by law).
Results are indicative and do not constitute tax or financial advice. Calculations use standard rates and ignore exemptions and special regimes.