Instructions referring to the table above:

1. In both cases the individual contributes individually to a voluntary pension fund.
2. Fill in the box (1) "Gross Salary", the amount of your salary.
3. Fill in the box (2) "Monthly contribution for private pension", the amount of the contribution.
4. Press the "Calculate" button.
5. The amount resulting in the box (8) "Fiscal benefit resulting from the difference in net salaries between the two cases" is the value added to the net salary from the deduction of the individual contribution from the salary before the calculation of personal income tax.
6. Box (3) "Compulsory Social Insurance Contributions" and box (4) "Compulsory Employee Health Insurance" are automatically filled in with the amounts according to the percentages that are mandatory to be paid in the country according to the law "Social and Health Insurance Contributions"..
7. Box (6) "Payroll tax" is automatically calculated according to Law 29/2023 "On Income Tax", as amended. In the first case it is applied as required by law.