Auf der Gehaltsabrechnung stehen Bruttogehalt und Nettogehalt.

German often uses auf for information that appears on a document, page, list, bill, form, or screen.

So:

• auf der Gehaltsabrechnung = on the payslip
• auf dem Formular = on the form
• auf der Liste = on the list

English sometimes uses on in the same way, so this is fairly natural once you get used to it.

You might occasionally hear in with some kinds of documents when the meaning is more like inside the contents of, but with a payslip, auf is the normal choice here.

Because auf is taking the dative here.

German prepositions like auf can take either:

• accusative for movement toward a destination
• dative for location

Here, nothing is moving. The meaning is where something is written:

• Auf der Gehaltsabrechnung stehen ... = the information is located on the payslip

So the noun must be in the dative.

Since die Gehaltsabrechnung is feminine, its dative form is:

• nominative: die Gehaltsabrechnung
• dative: der Gehaltsabrechnung

Because German allows different elements to come first, but the finite verb still has to be in second position in a normal statement.

So this sentence is structured like this:

• Auf der Gehaltsabrechnung = first position
• stehen = second position
• Bruttogehalt und Nettogehalt = subject

You could also say:

• Bruttogehalt und Nettogehalt stehen auf der Gehaltsabrechnung.

That is also correct. The original version just puts emphasis first on where the information appears.

In German, stehen is often used for text or information that is written/printed somewhere.

So:

• Auf dem Schild steht ... = it says ... on the sign
• Im Brief steht ... = the letter says ...
• Auf der Rechnung stehen ... = ... appear on the bill/invoice

Here, stehen does not literally mean only to stand upright. It is also the normal verb for information appearing in written form.

So the sentence means something like:

• Gross salary and net salary are listed on the payslip.

Because the subject is two things:

• Bruttogehalt
• Nettogehalt

These are joined by und, so the subject is plural.

Therefore the verb must be plural too:

• singular: steht
• plural: stehen

Compare:

• Auf der Gehaltsabrechnung steht das Bruttogehalt.
• Auf der Gehaltsabrechnung stehen Bruttogehalt und Nettogehalt.

German often leaves out articles when talking about items in a list, headings, labels, or categories on a document.

So on a payslip, it is very natural to refer to the entries simply as:

• Bruttogehalt und Nettogehalt

This feels a bit like saying:

• Gross salary and net salary are listed on the payslip.

You could also say:

• Auf der Gehaltsabrechnung stehen das Bruttogehalt und das Nettogehalt.

That is grammatically correct, but it sounds a bit more specific or heavier. The article-less version is very natural in this context.

• das Bruttogehalt
• das Nettogehalt
• die Gehaltsabrechnung

A useful rule for compound nouns in German is:

The last part determines the gender.

So:

• Bruttogehalt ends in -gehalt, and das Gehalt is neuter
  → das Bruttogehalt
• Nettogehalt also ends in -gehalt
  → das Nettogehalt
• Gehaltsabrechnung ends in -abrechnung, and die Abrechnung is feminine
  → die Gehaltsabrechnung

That -s- is a linking element often used in German compounds. It is sometimes called a Fugen-s.

The word is built from:

• Gehalt = salary
• Abrechnung = statement/accounting/settlement

Together:

• Gehaltsabrechnung = salary statement / payslip

The -s- does not usually need to be translated. It is just part of how many compounds are formed in German.

English speakers often wonder whether there is a strict rule for when this -s- appears. Unfortunately, it is only partly predictable, so it is often best learned with the word itself.

They are very close and are often used similarly.

In general:

• Gehalt is usually used for a salary
• Lohn is often associated more with wages/pay

So:

• Gehaltsabrechnung = salary statement / payslip
• Lohnabrechnung = wage statement / payroll statement

In everyday use, both can refer to the document showing your pay details. Depending on context, region, and workplace, one may be more common than the other.

That is not natural German in this sentence.

The usual verb here is stehen, because the idea is that these items are written/listed on the payslip.

So the natural version is:

• Auf der Gehaltsabrechnung stehen Bruttogehalt und Nettogehalt.

Using sein would sound incomplete or awkward unless the sentence were built differently, for example:

• Auf der Gehaltsabrechnung sind viele Angaben enthalten.

But for specific written items, stehen is the better choice.

Yes, absolutely.

That version is perfectly correct and maybe more straightforward for learners because the subject comes first.

Compare:

• Bruttogehalt und Nettogehalt stehen auf der Gehaltsabrechnung.
• Auf der Gehaltsabrechnung stehen Bruttogehalt und Nettogehalt.

Both mean the same thing. The difference is mainly focus:

• first version: emphasizes what is listed
• second version: emphasizes where it is listed

Because in German, all nouns are capitalized.

So in this sentence:

• Gehaltsabrechnung
• Bruttogehalt
• Nettogehalt

are all nouns, so they begin with capital letters.

This is one of the most noticeable differences from English. In German, noun capitalization is standard, not optional.

These are very common prefixes in financial contexts:

• brutto = gross, before deductions
• netto = net, after deductions

So:

• Bruttogehalt = gross salary
• Nettogehalt = net salary / take-home pay

These prefixes are used in many other German words too, such as:

• Bruttopreis = gross price
• Nettopreis = net price
• Bruttogewinn = gross profit
• Nettogewinn = net profit

If only one item is being mentioned, the verb becomes singular:

• Auf der Gehaltsabrechnung steht das Bruttogehalt.
• Auf der Gehaltsabrechnung steht das Nettogehalt.

So:

• steht = singular
• stehen = plural

That is a useful pair to memorize, especially because stehen is so common for written information.