In personal finance, the amount earned before taxes and deductions is called gross pay.
Gross pay may include hourly wages, salary, overtime, commissions, bonuses, and some taxable benefits, depending on the employment arrangement. It is a pre-deduction figure and is usually shown on a payslip or payroll statement. For salaried workers, it is commonly calculated by dividing annual salary across the employer’s pay periods.
Gross pay is not the same as net pay, which is what remains after deductions. It is also not necessarily the same as taxable income: tax rules can exclude or adjust some types of compensation. When comparing job offers, people should examine total compensation and expected net pay rather than relying only on the headline gross salary.