A larger monthly salary is meaningful, but it is not a complete comparison. Collectively agreed offers often state components and time rules differently from a private contract.
Start with guaranteed annual gross pay
Multiply the monthly base by twelve. Then add only annual payments that the agreement or contract guarantees for your circumstances. If an annual special payment is a percentage, check the relevant employee group, reference month, and any eligibility conditions rather than assuming a full thirteenth salary.
Put performance bonuses and discretionary employer payments in a separate column. A possible payment should not silently become guaranteed pay in your calculation.
Compare paid time on the same basis
Record regular weekly hours, annual leave, and whether stated working time includes or excludes breaks. You can calculate an approximate gross amount per contracted hour, but do not treat that figure as a measure of workload or job quality.
List progression with dates
For a tariff offer, note the proposed Stufe, the next expected progression date, and scheduled table increases. For a private offer, record only salary review commitments that are written. “Annual review” is a process, not a guaranteed increase.
Keep pension and tax questions with specialists
Occupational pension arrangements may be valuable, but comparison can require contribution, vesting, and personal-retirement assumptions. Ask the provider or an independent adviser. Net-pay estimates also depend on tax class, insurance, church tax, and personal details; a gross offer consultation should not pretend to settle them.
The final sheet should make uncertainty visible. A blank labelled “employer to confirm” is more useful than an invented estimate.