Minimum Wage
Before counting gyros, we count earnings. Explore the wage used by the Index and the reconstruction from historical payroll worksheets.
Reconstruction under review
1979 · The wage calculation
Reconstruction · before tax, without subsidy
Not calculated
The deduction breakdown is missing.
Both amounts are annual equivalents divided by the months of the year, before personal income tax. This difference concerns payment timing, contribution rates and other deductions. The reconstruction has not replaced the Index.
From gross earnings to a monthly equivalent
We subtract contributions and other deductions from total annual gross earnings. We do not simply multiply the December wage. Missing values remain missing.
| Component | Annual amount in euros | Amount provenance |
|---|---|---|
| Annual gross earnings | 351.00 € | oldest-years-results.json/years/3/annualGrossGRD |
| Employee contributions before subsidy | Not disaggregated | No separate provenance recorded |
| Other payroll deductions | Not disaggregated | No separate provenance recorded |
| Annual before tax, without subsidy | Not calculated | Gross − contributions − other deductions |
The worksheet retains combined deductions: 38.09 €. This is insufficient to label them social contributions or isolate a subsidy.
The subsidy is a separate scenario
Conditional contribution subsidy: Not calculated annually · Not calculated as a monthly equivalent.
It is excluded from the comparison above. Eligibility, calculation basis and receipt timing need verification. A receipt may relate to a previous year, as recorded in the detailed worksheet.
Ordinary earnings and bonuses
Calculated worksheet records, not observed payslips. Each original calculation retains its rounding convention. Currency conversion follows summation.
Annual amounts exist, but individual payments have not been transferred to the unified ledger. We do not create artificial monthly records.
Sources and calculation limits
Full-time private-sector employee, full year, without seniority increments. Insurance membership, historical bonus rules and leave follow the individual worksheets and still require consistent verification. Completeness indicators above measure recorded data and arithmetic agreement, not legal approval.
Reconstruction worksheet
settlement-closure-results.json/years/1Pinned code revision, with worksheet SHA-256 hashes in the JSON. A worksheet documents the calculation; it is not primary legislation.
Wage source used by the published series
Arbitration award 6/1979 (Gazette B 194/24.2.1979) - statutory minimum wageThe series amount applies from 15 February. Article 1, PDF page 3. The former description as a weighted annual average was incorrect. The later award 100/1979 applies to the following year.
PDF 1, 2, 3, 4
Documents phased supplementary-insurance admission. A consistent worker insurance-history assumption is required before adopting this reconstruction in the Index.
PDF 1, 2
Documents phased supplementary-insurance admission. A consistent worker insurance-history assumption is required before adopting this reconstruction in the Index.
PDF 1, 6
Documents phased supplementary-insurance admission. A consistent worker insurance-history assumption is required before adopting this reconstruction in the Index.
These are selected documents relevant to the year, not a claim of complete coverage of every rule. Exact assumptions and further evidence remain in the linked worksheet and research register.
Research coverage
51 years, 631 payments. Calculation without subsidy for 46 years.
Missing deduction breakdown for: 1976, 1977, 1978, 1979, 1981. No year is labelled ready to replace the published series here.
All-year comparison table
| Year | Published | Reconstruction without subsidy | Difference | Payment records |
|---|---|---|---|---|
| 1976 | 13.71 € | Not calculated | Not calculated | 0 · Incomplete dating |
| 1977 | 15.77 € | Not calculated | Not calculated | 0 · Incomplete dating |
| 1978 | 19.32 € | Not calculated | Not calculated | 0 · Incomplete dating |
| 1979 | 22.22 € | Not calculated | Not calculated | 0 · Incomplete dating |
| 1980 | 26.38 € | 31.40 € | 5.02 € | 15 · All months |
| 1981 | 36.38 € | Not calculated | Not calculated | 0 · Incomplete dating |
| 1982 | 55.84 € | 60.23 € | 4.39 € | 15 · Incomplete dating |
| 1983 | 74.55 € | 67.26 € | -7.29 € | 15 · Incomplete dating |
| 1984 | 81.18 € | 84.45 € | 3.27 € | 0 · Incomplete dating |
| 1985 | 95.97 € | 99.61 € | 3.64 € | 0 · Incomplete dating |
| 1986 | 115.74 € | 110.10 € | -5.64 € | 0 · Incomplete dating |
| 1987 | 127.28 € | 121.55 € | -5.73 € | 0 · Incomplete dating |
| 1988 | 144.41 € | 142.26 € | -2.15 € | 15 · All months |
| 1989 | 164.64 € | 168.99 € | 4.35 € | 15 · All months |
| 1990 | 195.67 € | 197.46 € | 1.79 € | 15 · Incomplete dating |
| 1991 | 222.77 € | 224.16 € | 1.39 € | 15 · All months |
| 1992 | 240.73 € | 248.75 € | 8.02 € | 15 · Incomplete dating |
| 1993 | 272.93 € | 273.58 € | 0.65 € | 15 · All months |
| 1994 | 297.92 € | 307.57 € | 9.65 € | 15 · All months |
| 1995 | 329.28 € | 336.25 € | 6.97 € | 15 · All months |
| 1996 | 355.74 € | 362.31 € | 6.57 € | 15 · All months |
| 1997 | 385.14 € | 391.40 € | 6.26 € | 15 · All months |
| 1998 | 408.66 € | 412.32 € | 3.66 € | 15 · All months |
| 1999 | 424.34 € | 426.79 € | 2.45 € | 15 · All months |
| 2000 | 441.98 € | 444.76 € | 2.78 € | 15 · All months |
| 2001 | 456.68 € | 459.55 € | 2.87 € | 16 · All months |
| 2002 | 480.20 € | 487.41 € | 7.21 € | 15 · All months |
| 2003 | 509.60 € | 511.75 € | 2.15 € | 15 · All months |
| 2004 | 529.20 € | 539.03 € | 9.83 € | 15 · All months |
| 2005 | 560.56 € | 570.02 € | 9.46 € | 15 · All months |
| 2006 | 595.84 € | 605.04 € | 9.20 € | 15 · All months |
| 2007 | 613.48 € | 637.51 € | 24.03 € | 15 · All months |
| 2008 | 667.38 € | 677.16 € | 9.78 € | 15 · All months |
| 2009 | 686.98 € | 715.80 € | 28.82 € | 15 · All months |
| 2010 | 724.77 € | 728.01 € | 3.24 € | 15 · All months |
| 2011 | 724.77 € | 732.20 € | 7.43 € | 15 · All months |
| 2012 | 574.36 € | 590.06 € | 15.69 € | 15 · All months |
| 2013 | 574.36 € | 573.49 € | -0.87 € | 15 · All months |
| 2014 | 574.36 € | 577.17 € | 2.81 € | 15 · All months |
| 2015 | 574.36 € | 580.36 € | 6.00 € | 15 · All months |
| 2016 | 574.36 € | 578.27 € | 3.91 € | 15 · All months |
| 2017 | 574.36 € | 576.93 € | 2.57 € | 15 · All months |
| 2018 | 574.36 € | 576.93 € | 2.57 € | 15 · All months |
| 2019 | 637.76 € | 636.52 € | -1.24 € | 15 · All months |
| 2020 | 651.26 € | 643.69 € | -7.57 € | 15 · All months |
| 2021 | 653.15 € | 654.16 € | 1.01 € | 15 · All months |
| 2022 | 716.46 € | 702.66 € | -13.80 € | 15 · All months |
| 2023 | 783.78 € | 772.85 € | -10.93 € | 15 · All months |
| 2024 | 834.03 € | 826.98 € | -7.05 € | 15 · All months |
| 2025 | 884.27 € | 882.54 € | -1.73 € | 15 · All months |
| 2026* | 924.46 € | 923.81 € | -0.65 € | 15 · All months |
* Current-year projection
Take the calculation with you
payroll-before-tax-v2 · Baseline: 2026.09.12-payroll-review. Research exports are separate from the published Index series.