What is bruttoløn (gross salary)?

In short

Bruttoløn is salary before tax and labour-market contribution — the amount in the employment contract. Net salary is what lands in the account after tax.

In practice

From gross salary, own pension and ATP are deducted first, then the 8% labour-market contribution, and finally A-tax per the tax card. For the business, the true cost is higher than gross salary — pension, holiday pay and ATP come on top.

Related terms

• AM-bidrag (labour-market contribution)
• A-skat (withheld income tax)
• Feriepenge (holiday pay)
• See every term in the dictionary

Tired of looking things up? At Numina your own bookkeeper handles bookkeeping, VAT and deadlines — at a fixed price. Read about your bookkeeper at Numina