An entrepreneur risks bankruptcy and an executive on payroll is fully protected by collective labour agreement. How honest is our income tax policy, comparing the situations of entrepreneurs, executives and employees for example? Salaries and extras should depend on the risk taking and the (possible) outcome. How is this incorporated in today’s society? More and more organisations are freezing salaries and strike out bonuses. Often a good thing, because in most cases there doesn’t seem to be any relation between the amount of money and the performance. In years of financial crisis, increasing lay-offs and redundancies by reorganisations rewards for the already well paid executives may seem unbelievable unfair, even inhuman in public eyes. What seems to be totally overlooked are the circumstances in which people work; in this case not the environmental circumstances, but the financial arrangements. We are ignoring the risk component that people are or aren’t dealing with. Risk should play a crucial role in how income taxes and discharge arrangements are settled. Not only to minimise the income gap, but also to establish fair play on the labour market.