Gross salary, or gross wage sum, is the total sum of a person's salary before any tax deductions or other mandatory contributions have been deducted. When talking about gross salary, one refers to the amount paid by the employer before, for example, income tax, such as A-tax, is deducted from the salary.
In other words, the gross salary is the initial salary that includes both the net salary, that is, the amount that actually ends up in the employee's account after taxes, as well as the tax deductions that are made. Gross salary is an important factor in calculating wages and benefits and is often used as the basis for determining a person's taxable income.
