Payroll Gross-to-Net Sankey Diagram: Editable Template
Show what one salary costs the employer and where it goes: gross pay, employer on-costs, income tax, pension and social contributions, and the net pay that reaches the employee.
A gross-to-net Sankey starts with the employer's total cost of one employee and splits it step by step until only the net pay is left. The narrowing ribbon is the point: it shows how much of the cost reaches the person.
The example follows 5,000 euros of monthly employer cost. 1,000 of it is on-costs paid by the employer, and the remaining 4,000 is gross salary. Gross salary then splits into income tax, the employee's pension and social contributions, and net pay.
Use it to explain a payslip, to answer "why does a raise of 100 reach me as 65?", or to present the cost of a hire. Rates, bands and contribution types differ by country and change every year, so the chart carries your figures, not a rule. It is a picture of numbers you already hold and not tax or payroll advice.
How to read this diagram
- Of 5,000 total cost, 4,000 is gross salary and 1,000 (20%) is employer on-costs the employee never sees.
- Net pay is 2,600: 52% of the employer's total cost and 65% of gross salary.
- Income tax is the widest deduction at 900, more than the employee's pension and social contributions together (500).
- The figures are invented and the contribution types are examples.
The data behind it
Invented figures for illustration. Not data about any real organisation. Not tax, payroll or legal advice; contribution types and rates differ by country.
| From | To | Amount (€ per month) |
|---|---|---|
| Total employer cost | Gross salary | 4000 |
| Total employer cost | Employer on-costs | 1000 |
| Employer on-costs | Employer pension | 400 |
| Employer on-costs | Employer social contributions | 350 |
| Employer on-costs | Employer insurance | 250 |
| Gross salary | Income tax | 900 |
| Gross salary | Employee pension | 200 |
| Gross salary | Employee social contributions | 300 |
| Gross salary | Net pay | 2600 |
The same data as CSV
source,target,value
Total employer cost,Gross salary,4000
Total employer cost,Employer on-costs,1000
Employer on-costs,Employer pension,400
Employer on-costs,Employer social contributions,350
Employer on-costs,Employer insurance,250
Gross salary,Income tax,900
Gross salary,Employee pension,200
Gross salary,Employee social contributions,300
Gross salary,Net pay,2600How it works
Start from the total employer cost
Take the full monthly cost of one employee, or of a team, as the single source node.
Separate on-costs from gross salary
Add one flow for gross salary and one for the employer-paid contributions, then split the on-costs into the types you pay.
Split gross salary into deductions and net pay
Add a flow for each deduction on the payslip and one for net pay. The editor flags the gross node if the parts do not add up.
Frequently asked questions
Can I use this for a whole team instead of one person?
Yes. Enter totals for the team in the same unit. The shape stays the same and the widths show the share of each deduction.
Does it calculate tax for me?
No. You type the amounts from your payroll system. The Sankey shows the split; it does not apply rates or rules.
Edit this gross-to-net Sankey
Open the example as your own chart and replace the amounts with figures from your payroll.