Income from work

This includes a person's gross income from employment and income from own business. Income from employment consists of gross wages (including the employee’s and employer’s contributions for social insurance schemes), bonuses, the salary savings scheme and remuneration for work performed outside an employment relationship. This also includes remuneration in kind such as the value assigned to the private use of a car provided by the employer. Income from own business is the fiscal result from business plus the amount of entrepreneurial deduction and investment deduction.