nettóbruttó

Nettóbruttó is a pair of terms used in economics and accounting to distinguish net amounts from gross amounts. Nettó (net) refers to the value after deductions, while bruttó (gross) refers to the value before deductions. The two terms are used across contexts such as wages, salaries, and prices. The phrase nettóbruttó is often seen in forms or tables that present both values side by side, rather than as a single figure.

In the context of salaries and wages, the gross amount is the total pay before taxes and mandatory contributions. Deductions such as income tax, social security, health insurance, and other withholdings reduce the gross to the net amount paid to the employee. The exact deductions and rates depend on the country’s tax and social security system. For example, a gross monthly salary of 500,000 units might result in a net payment of 350,000 units after deductions, illustrating the difference between bruttó and nettó.

In pricing and commerce, the net price is the amount excluding value-added tax (VAT) or sales tax, while the gross price includes these taxes. The gross price equals the net price plus the applicable tax. VAT rates vary by jurisdiction and product category; for instance, a net price of 100 units could become a gross price of 120 units with a 20% VAT.

Understanding nettó and bruttó helps compare offers, negotiate salaries, and interpret pricing. Since rates and rules differ by country and context, it is important to identify whether figures are stated as nettó or bruttó.