Die netto salaris is laer ná die aftrekking.

Because die is the Afrikaans definite article, and it is used for both singular and plural nouns.

In this sentence:

• die netto salaris = the net salary
• die aftrekking = the deduction

So each noun phrase gets its own die because each one is definite.

Unlike English, Afrikaans does not distinguish between the for singular and plural, and unlike languages such as German or Dutch, it does not change the article for gender.

Yes. Laer is the comparative form of laag.

• laag = low
• laer = lower

So:

• Die salaris is laag = The salary is low.
• Die salaris is laer = The salary is lower.

This is similar to English adjective comparison with -er, although the spelling changes a bit:

• laag → laer

That spelling change is just part of how Afrikaans forms this comparative.

In Afrikaans, as in English, many common adjectives form the comparative directly, rather than using a separate word meaning more.

So Afrikaans says:

• laag → laer
• not normally meer laag

This is just the standard comparative pattern for this adjective, much like English prefers lower rather than more low.

Here ná means after.

The accent is important because it helps distinguish it from na, which can mean something different depending on context, often to or towards.

So:

• ná die aftrekking = after the deduction
• na die kantoor = to the office

In practice, especially in informal writing, the accent is sometimes omitted, but writing ná is clearer and helps learners see the difference.

Yes. Afrikaans allows that.

For example:

• Ná die aftrekking is die netto salaris laer.

That is still grammatical and means the same thing overall.
When a phrase like ná die aftrekking is moved to the front, the verb usually stays in the second position, so you get:

• Ná die aftrekking
  • is
    • die netto salaris
      • laer

This is a common word-order pattern in Afrikaans.

Because this follows a very common Afrikaans sentence pattern:

• subject
  • verb
    • adjective/complement
      • time phrase / other information

Here:

• Die netto salaris = subject
• is = verb
• laer = complement/adjective
• ná die aftrekking = prepositional phrase giving context

It is very similar to English word order:

• The net salary is lower after the deduction.

So for an English speaker, this sentence structure is quite familiar.

Because netto is one of those adjectives that typically stays unchanged before a noun.

Many Afrikaans adjectives add -e when placed before a noun, for example:

• 'n groot huis
• die groot huis

But some adjectives, especially certain borrowed or fixed-form words like netto and bruto, are usually used without that extra ending:

• netto salaris
• bruto inkomste

So this is something you often just learn as part of the vocabulary item.

It is very close in meaning. Salaris means salary, especially in the sense of regular pay for a job.

Because it looks so similar to English, it is easy to remember. It is a cognate.

You may also see related pay words in Afrikaans such as:

• loon = wage/pay
• inkomste = income
• vergoeding = compensation/remuneration

But in this sentence, salaris is the straightforward word for salary.

Aftrekking means deduction.

It comes from the verb aftrek, which can mean deduct, subtract, or in other contexts even pull off.

In financial contexts:

• 'n aftrekking = a deduction
• belastingaftrekking = tax deduction

So ná die aftrekking means after the deduction or after the amount has been deducted.

Because this sentence is not comparing two things explicitly with than. It is simply stating that the net salary is lower in the context after the deduction.

Compare:

• Die netto salaris is laer ná die aftrekking.
  = The net salary is lower after the deduction.

Versus an explicit comparison:

• Die netto salaris is laer as die bruto salaris.
  = The net salary is lower than the gross salary.

In Afrikaans, as is used for than in comparisons like that.

A rough English-friendly guide would be:

• Die ≈ dee
• netto ≈ NEH-toh
• salaris ≈ sa-la-REES
• is ≈ is
• laer ≈ LAH-er or LIE-er depending on accent and how broad/narrowly it is pronounced
• ná ≈ naa
• die ≈ dee
• aftrekking ≈ AF-trek-ing

A rough full pronunciation guide:

dee NEH-toh sa-la-REES is LAH-er naa dee AF-trek-ing

Pronunciation varies somewhat by region and speaker, but that will get you close.

Yes, it can be plural:

• die aftrekkings = the deductions

If you meant more than one deduction, you could say:

• Die netto salaris is laer ná die aftrekkings.

Afrikaans often forms the plural with -s or -e, depending on the word. Here it is aftrekking → aftrekkings.

Yes. The verb is is the present tense of wees (to be).

So the sentence is stating a present fact or general situation:

• Die netto salaris is laer ná die aftrekking.

Afrikaans often uses the present tense in places where English also would. There is no extra tense marking anywhere else in the sentence.

Not in exactly the same way.

• laer is an adjective meaning lower
• verminder is usually a verb meaning reduce or decrease

So:

• Die netto salaris is laer ná die aftrekking.
  = The net salary is lower after the deduction.

But with verminder, you would need a different structure, for example:

• Die aftrekking verminder die salaris.
  = The deduction reduces the salary.

So laer is the natural choice in this sentence because the sentence describes the salary's resulting state, not the action of reducing it.