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A gross salary scheme is an attractive and flexible way to offer employees additional benefits without incurring extra costs for the company. Employees have the option to receive part of their salary in the form of benefits such as a computer, phone, home office setup, or even massages.

The financial advantage of a gross salary scheme lies in the fact that employees save on taxes they would normally pay on these benefits. Since the benefits are deducted from the gross salary, employees only pay tax on a reduced income, meaning they get more value for their money—both in terms of benefits and increased net income.

Curious about how much you can save? Use our calculator to find out how a gross salary scheme can optimize your compensation package and determine whether it’s the right choice for you and your company.

What is Gross Salary?

Gross salary is the total amount an employee receives before taxes. It is the full salary paid by the employer before deductions such as taxes, social security contributions, pension contributions, and other deductions.

Once these deductions are made, the remaining amount is the net salary—the amount the employee actually takes home. Gross salary is also called the basic salary and represents the total pay before any other deductions are made.

Benefits of a Gross Salary Scheme

Overall, gross salary schemes create win-win situations for both employees and employers by offering financial benefits and increasing flexibility in the workplace.

Tax Benefits: With a gross salary scheme, employees pay tax on a lower gross income, resulting in a higher net salary. For companies, this is an advantage as it makes the compensation package more attractive, helping to attract and retain talented employees.
Increased Flexibility: The scheme allows both employees and employers to customize the salary package, creating a more flexible and motivating work relationship.
Simplified Administration and Financial Management: Managing salary and tax deductions becomes easier since the chosen benefits are deducted directly from the gross salary. This simplifies payroll administration, reduces the risk of errors, and saves time and resources.

Rules for Gross Salary Schemes

Understanding the legal aspects of gross salary schemes is crucial for both employees looking to optimize their compensation package and employers wishing to offer such schemes.

When an employee enters into a gross salary scheme, their gross salary is reduced by a fixed amount, and this reduction should generally apply for at least 12 months, up to a maximum of 36 months. The amount typically corresponds to the value of the benefit the employee chooses, spread across the duration of the scheme.

However, there may be cases where an individual assessment is made, often when the employment period is shorter than usual—for example, if the employee is seasonally employed for 7 months, then the salary agreement period would typically be 7 months.

Products with Job Relevance

For a benefit to be included in a gross salary scheme, it must have professional relevance. This means the benefit must be directly related to the employee’s work tasks.

Typical examples of benefits in a gross salary scheme include computers, mobile phones, office chairs, and height-adjustable desks. Other benefits, such as massage or commuter passes (DSB), are also approved by tax authorities as being professionally relevant.

You can read more about approved and non-approved benefits and services in this article.

When the Gross Salary Scheme Ends

When the scheme ends, employees usually need to decide whether they want to buy the product outright or return it. Employees have the option to purchase the benefit and become the final owner by paying a residual amount, typically 15% of the purchase price. If the employee does not wish to buy the item, they can simply return it.

It can be beneficial to buy the product outright so that you actually own the item afterward, thus securing the attractive savings.

Employees are responsible for the benefits they choose through a gross salary scheme. The company does not bear any risk, as the employee holds responsibility for the products from the beginning to the end.

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Table of Contents

What is a gross salary scheme?

What is Gross Salary?

Benefits of a Gross Salary Scheme

Rules for Gross Salary Schemes

Products with Job Relevance

When the Gross Salary Scheme Ends

Do something good for your employees

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What is a gross salary scheme?

What is Gross Salary?

Benefits of a Gross Salary Scheme

Rules for Gross Salary Schemes

Products with Job Relevance

When the Gross Salary Scheme Ends

Do something good for your employees

Book a commitment-free consultation

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The most important things you need to know about a gross salary scheme.

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