With net ( ital. "Pure") a value or a quantity without a certain, mostly undesirable part of the whole (the gross ) is designated. The portion to be adjusted can be, for example, taxes, levies, costs, volume or weight. If it is a matter of weight, the tare is the difference between gross and net.
The relationship between net and gross can be summarized as follows:
- Net is part of the gross.
In the case of goods, the net weight is the total weight of the goods or the product excluding its packaging.
taxes and expenses
A net price is the price without any VAT or sales tax that may be added :
- Net price = gross price - taxes.
A net sales price is determined as part of the surcharge calculation.
The net salary is the salary ( remuneration ) that after deducting taxes and social security contributions remains:
- Net wage = gross wage - taxes - social security contributions.
The net is always the tax-adjusted version from the point of view of the recipient of the money, while the gross must still be adjusted for the tax.
Is it on an invoice under the terms of payment z. B. "Payable within 10 days net cash", this means that no discount is allowed on payment . Contrary to the contradicting statement "net", the gross invoice amount must be transferred. Since granting a discount is a voluntary discount that is not offered if it is not mentioned, such a comment is not required and is intended to provide clarification. To avoid misunderstandings, the word net should be avoided in this context.
In the insurance industry means
- gross: before submitting liability or damage parts to reinsurance companies,
- net: after reinsurance (i.e. the portion of the premium remaining with the primary insurer or the portion of the damage to be borne by the insurer). The latter is also referred to as for own account (fe R.) .
In addition, gross / net - analogous to the sales tax mentioned above - is referred to before / after insurance tax . Finally, these terms can also refer to the offsetting of surpluses to be credited to the insured or premium refunds (gross before, net after offsetting).
The weight or volume information on food packaging is generally understood as a net nominal filling quantity . Net here means product weight or volume without the weight or volume portion of the packaging.
The net data rate indicates the data rate at which pure useful information is transmitted without overhead (such as error protection and correction data) in a data network . It is also referred to as the user data rate or data throughput of a network and is usually specified in Mbit / s. The net data rate can sometimes differ considerably from the gross data rate that is often given for advertising purposes (e.g. for WLAN ) and indicates the actual amount of user data transmitted per unit of time .
- ↑ Federal Ministry of Finance : Leaflet to facilitate the separation of the assessment bases (Section 63, Paragraph 4 of the VAT Implementing Ordinance - UStDV). (Pdf) May 2009, accessed April 23, 2012 .