What do you call the amount of salary before any tax withholdings?

The amount of salary before any tax withholdings is referred to as gross salary. Gross salary includes all earnings from an employer before deductions such as taxes, health insurance, and retirement contributions. This figure represents the total income that an employee earns for their work, encompassing base salary, bonuses, and any overtime pay. Understanding gross salary is essential for budgeting and financial planning because it figures into how much a person can expect to earn before any deductions are applied.

In contrast, net salary reflects the amount that an employee takes home after all deductions, which is why it is different from gross salary. Taxable income is a specific term that refers to the portion of income that is subject to taxation after deductions and exemptions, while disposable income is the amount remaining after taxes and essential expenses have been paid, which is available for spending or saving.