This thesis analyzes payroll calculation in the Republic of Croatia and the Federal Republic of Germany, highlighting that, although these two countries may seem different at first glance, their payroll systems share significant similarities that are crucial for understanding their economic specificities. The thesis begins with an overview of the basic facts and elements that form the foundation of payroll systems in both countries. The main section then presents the method of payroll calculation for each country separately. Following this, an analysis of payroll calculation is provided, emphasizing the specific features of each system, with a particular focus on indicators such as the minimum and average gross salary. Through the use of secondary data, including legal regulations, professional journals, and publications, the thesis will offer relevant insights into how payrolls are calculated in these two countries. Each payroll system is shaped by specific characteristics that reflect the needs and conditions of the national economy, making the system adapted and functional within its respective country. The purpose of this thesis is to highlight the key similarities and differences in payroll calculation methodology between Croatia and Germany and to provide a deeper understanding of the characteristics and methods of payroll calculation in both countries. For this reason, the comparative analysis of Croatia and Germany will give readers a clear overview of how different legal regulations and socioeconomic circumstances impact the payroll system.