Confrontiamo il bonus variabile con la retribuzione annua lorda.

Confrontiamo is the 1st person plural present indicative of confrontare: we compare.

So the sentence literally starts with We compare...

A useful thing to know is that confrontiamo can also look like an imperative meaning let’s compare. In real life, the exact meaning depends on context:

• Confrontiamo i dati. = We compare the data / Let’s compare the data
• In a report or explanation, it may feel like we compare
• In a meeting or instruction, it may feel like let’s compare

Italian often drops subject pronouns when the verb already makes the subject clear.

Because confrontiamo ends in -iamo, it already tells you the subject is noi (we). So:

• Noi confrontiamo il bonus variabile...
• Confrontiamo il bonus variabile...

Both are correct, but the second is more natural unless you want emphasis.

That is exactly what is happening here. Bonus is a borrowed word and normally stays bonus in Italian.

It still takes an article:

• il bonus = the bonus
• un bonus = a bonus
• plural often: i bonus

So in this sentence, il bonus variabile means the variable bonus.

In Italian, adjectives often come after the noun, especially when they are classifying or describing a type.

So:

• bonus variabile = variable bonus
• retribuzione annua lorda = gross annual remuneration/pay

English often puts adjectives before the noun, but Italian commonly puts them after.

That said, adjective position in Italian can sometimes change nuance. Here, though, bonus variabile is just the normal business/HR wording.

The verb confrontare can be used with con to show what one thing is being compared with.

So:

• Confrontiamo X con Y = We compare X with Y

In your sentence:

• il bonus variabile = item 1
• la retribuzione annua lorda = item 2

So the structure is very straightforward:

• Confrontiamo
  • thing + con
    • thing

Because retribuzione is a feminine singular noun, so it takes la.

• la retribuzione = the remuneration / pay
• not il retribuzione

This also affects the adjectives after it:

• annua
• lorda

They are feminine singular too, because they agree with retribuzione.

In Italian, adjectives must usually agree with the noun in gender and number.

The noun is:

• retribuzione = feminine singular

So the adjectives must also be feminine singular:

• annuo → annua
• lordo → lorda

Compare:

• la retribuzione annua lorda
• il salario annuo lordo

Same meaning pattern, but the adjective endings change because salario is masculine.

Retribuzione annua lorda is a fairly formal HR/payroll expression. It means gross annual pay/remuneration.

It is similar to what is often called:

• RAL = retribuzione annua lorda

This is not always identical in tone to stipendio:

• stipendio = salary/paycheck-type word, common and everyday
• retribuzione = more formal, often used in contracts, HR, and official documents

So a learner should understand retribuzione as a more formal word for pay/compensation.

Lorda means gross, as opposed to net.

In salary/pay contexts:

• lordo / lorda = gross, before deductions
• netto / netta = net, after deductions

So:

• retribuzione annua lorda = gross annual pay
• retribuzione annua netta = net annual pay

This order is very natural and standard, especially in business or HR language.

The noun comes first, followed by adjectives:

• retribuzione = remuneration/pay
• annua = annual
• lorda = gross

So the phrase builds step by step:

• pay
• annual pay
• gross annual pay

You may sometimes see slightly different phrasing in other contexts, but retribuzione annua lorda is a very common fixed expression.

In standard usage for this meaning, confrontare ... con ... is the normal pattern.

So:

• Confrontiamo il bonus variabile con la retribuzione annua lorda.

Using a here would not be the standard choice for this structure.

A learner should remember:

• confrontare qualcosa con qualcosa

It already sounds natural, especially in HR, finance, or payroll language.

It has a formal-professional tone because of words like:

• bonus variabile
• retribuzione annua lorda

A more everyday version might use simpler vocabulary, depending on the situation, for example:

• Confrontiamo il bonus variabile con lo stipendio annuo lordo.

But your original sentence is perfectly good and sounds more technical/formal.

In Italian, bonus is usually pronounced approximately like BOH-noos or BOH-nus, depending on speaker and context, but adapted to Italian pronunciation rather than pronounced exactly like in English.

The other key words are pronounced roughly as:

• confrontiamo = con-fron-TYAH-mo
• variabile = va-rya-BEE-le
• retribuzione = re-tree-boo-TSYO-ne
• annua = AN-noo-a
• lorda = LOR-da

The exact sounds are Italian, of course, but these approximations can help an English speaker start reading it aloud.