Base pay is the contractual base salary, without the meal allowance or other supplements. The salary rise is the company's, not yours, and it is the condition that decides everything: it must be at least 4.6% in 2026.

The bonus does not arrive tax-free on the payslip. In the month it is paid, €168.15 is withheld, because the employer does not yet know whether it will close the year with the required salary rise. The €141.25 on the exempt part comes back in the following year's tax settlement.

The bonus exceeds the exempt ceiling of €1,260.00. The excess of €240.00 is taxed normally as employment income.

The calculator does not verify whether your employer met the salary-rise condition, which is only established once the financial year closes and is reported to you in the annual income statement, nor does it compute your full annual income tax. Out of scope: the Azores and Madeira withholding tables, the disability and pension tables, and the relief the company gets on its own tax.

An educational estimate from the values you enter. It is not tax advice.