Bruttoløn

Bruttolön, or gross salary, is the total remuneration an employee earns before any deductions. It represents the amount agreed in an employment contract and is used as the basis for payroll, taxes, and pension calculations. Bruttolön includes base pay as well as additional earnings such as overtime, bonuses, commissions, allowances, and the monetary value of taxable benefits provided by the employer. Some benefits may be paid separately or taxed as benefits, but they are commonly reported together with the gross pay.

The nettolön, or net salary, is the amount the employee receives after deductions. In Sweden these deductions primarily consist of income tax levied by municipal and, if applicable, state authorities, as well as any voluntary or legally required employee contributions or deductions. The employer's social security contributions (arbetsgivaravgifter) are separate and not deducted from the employee’s bruttolön; they add to the cost of employing staff.

Bruttolön is used in salary negotiations, employment contracts, and in calculations for pension rights and employee benefits. It is also the reference figure for annual salary and for annual bonuses, while nettolön determines take‑home pay.

In Sweden, the term bruttolön is common in payroll and collective agreements and may differ from terms in other countries that use "gross salary" to mean the amount before taxes and social contributions.