Three terms: gross, net, supergross
- Gross salary is the monthly amount written in the employment contract, before any deduction.
- Net salary is the take-home pay: what is paid out after every deduction.
- Supergross is the employer’s full cost: gross salary plus the insurance contributions the employer pays on top. It has its own page, the employer’s full cost.
When a salary is agreed, check which of the three it is. The same number means different money in each case.
The four deductions from gross
In the private non-oil sector, at the main job, four deductions come off the salary:
- Income tax. In 2026: 3% up to 2,500 ₼ and 10% on the part above. While pay is 2,500 ₼ or less, the first 200 ₼ is tax-free.
- State social insurance: 3% on the first 200 ₼, then 10% (6 ₼ + 10% of the part above 200 ₼, up to 8,000 ₼).
- Compulsory medical insurance: 2% on the part up to 2,500 ₼, 0.5% on the part above.
- Unemployment insurance: 0.5% of salary.
Tax is charged on gross pay less the tax-free part; the insurance contributions are not taken off first. Each deduction is worked out on the salary deductions page. The state and oil-and-gas sector uses other rates.
From the employee’s pay per month, ₼
Employer cost per month, ₼
The share you keep falls as pay rises
The part of gross pay that reaches you is not constant. Income tax rises in bands, so more of each extra manat goes to tax:
- At 400 ₼, net is 89.5% of gross.
- At 1,000 ₼, 86.5%.
- At 2,500 ₼, 85.3%.
- At 5,000 ₼, 82%.
- At 10,000 ₼, 79.7%.
Take-home pay also changes from year to year, because the private-sector income tax rate steps up across 2026–2028:
| Gross salary | 2026 | 2027 · Projected | 2028 · Projected |
|---|---|---|---|
| 500.00 ₼ | 442.50 ₼ | 436.50 ₼ | 430.50 ₼ |
| 1,000.00 ₼ | 865.00 ₼ | 849.00 ₼ | 833.00 ₼ |
| 2,000.00 ₼ | 1,710.00 ₼ | 1,674.00 ₼ | 1,638.00 ₼ |
| 5,000.00 ₼ | 4,101.50 ₼ | 4,051.50 ₼ | 4,001.50 ₼ |
For 2027, 2028 the insurance contributions and the tax-free part follow today’s law; the only change the law writes in for those years is the private-sector income tax scale.
From net to gross
To take home 1,000 ₼, the gross salary must be 1,159.76 ₼. The calculator searches for the gross amount that leaves exactly the net figure you typed after all deductions.
When the net amount sits near the 2,500 ₼ threshold, two gross salaries can give it. The page on the 2,500 ₼ threshold explains why. The net-to-gross calculator does the sum.
Differences by sector
In the state and oil-and-gas sector, income tax starts at 14% and rises to 25% above 2,500 ₼, and social insurance is a flat 3%. From the same 1,000 ₼ gross, the take-home pay here is 833.00 ₼; in the private sector it is 865.00 ₼.
Questions and answers
What does gross salary mean?
The monthly amount written in the contract, before any deduction. From a gross salary of 1,000 ₼ in 2026, a private-sector employee has 135.00 ₼ deducted.
What is the difference between gross and net salary?
Net is gross minus income tax and the social, medical and unemployment insurance contributions. A gross salary of 1,000 ₼ gives a net of 865.00 ₼.
How do I find gross salary from net?
To take home 1,000 ₼, gross must be 1,159.76 ₼. Use the net-to-gross calculator.