Full employer cost: salary calculator
Type a gross salary to see the insurance the employer pays on top and what the job costs in full.
Which sector is my employer in?
- State: public legal entities set up by the state, budget organisations, bodies funded from the state budget or state funds, and companies in which the state directly or indirectly owns 51% or more.
- Oil and gas: SOCAR and the companies in its group, contractors and operating companies under production-sharing and main pipeline agreements, and their subcontractors that earned more than 50% of last year's revenue from them.
- Private non-oil: every other company and individual taxpayer.
The first two groups share one scale: choose “State and oil & gas” in the calculator. The criteria are set by Cabinet of Ministers Decision No 56 of 18 February 2019. Text of the decision
Year
Job
The calculation follows the law texts and is not an official document. Sources and assumptions are on the methodology page.
1,710₼
or
85.5% of the gross salary
Show deductions for
Taken from your salary 2026 rules
Total deductions 290 ₼
- Income tax 54₼
- Social insurance 186₼
- Unemployment insurance 10₼
- Medical insurance 40₼
Where the money goes
Employer's full cost
2,364 ₼
Employer pays on top: 364 ₼
What the employer pays
On top of what is taken from the employee’s pay, the employer pays social, unemployment and medical insurance of its own. Gross pay plus these is the full cost of the job, sometimes called supergross.
Rates depend on the sector and the size of the salary. The “Where the money goes” bar shows how the whole cost splits.
How it's calculated
We start from the gross salary.
That's the monthly amount in your employment contract, before any deductions.
We set aside the tax-free part.
At your main job the first 200 ₼ is tax-free when pay is up to 2,500 ₼; a personal relief applies at any pay. A second job gets no relief.
We take off tax and insurance.
Income tax and social, unemployment and medical insurance each have their own rate, set by sector and year. What's left is your net pay.
We add the employer's share.
On top of the gross salary, your employer pays its own insurance contributions. Together they make the full cost of the job.
Questions and answers
What is supergross?
Gross salary plus the contributions the employer pays on top: social, unemployment and medical insurance. On a gross salary of 1,000 ₼ it is 1,189.00 ₼.
How much does the employer pay on top of salary?
On 1,000 ₼, 189.00 ₼: 18.9% of gross. The share changes with pay: on 5,000 ₼ it is 17%.
What does an employee cost in the state and oil-and-gas sector?
There the employer’s social insurance is a flat 22%: a salary of 1,000 ₼ costs 1,245.00 ₼.
When are the contributions paid?
Social, unemployment and medical insurance are paid with the salary, no later than the 15th of the next month. More on the full cost.