The following items are not qualified to earnings and so they are not counted into the basis of the employee contribution: sick leave, sick pay, allowances, severance pay, jubilee reward, refunds of costs, honorarium, and wage advance.

Gross earnings: The sum of the basic wage (containing the personal tax, health insurance contribution and pension contribution and employee contribution) and the additional wage paid on other titles (extra wage, supplementary wage, premium, bonus, wage for the 13th and further months).

Net earnings: it is the data calculated from the average gross wage by deducting the current employee contribution, personal income tax, health insurance contribution and pension contribution and by taking into account the current contribution limit and income limit for the employee allowance.