What is the term for total salary earned before any deductions such as taxes?

The term for total salary earned before any deductions such as taxes is referred to as gross salary. Gross salary encompasses all earnings an employee receives before any deductions like federal and state taxes, health insurance, retirement contributions, and other withholdings are subtracted. It is the full compensation amount agreed upon by the employer and employee, representing the employee's earnings without any adjustments for taxes or other deductions.

In contrast, net salary, also known as take-home pay, is the amount an employee actually receives after all deductions are made from their gross salary. Base pay typically refers to the basic compensation an employee earns, excluding bonuses, overtime, or additional incentives, and is not necessarily reflective of the total earnings before deductions. Understanding these distinctions is crucial in employment law and payroll practices, as they determine the financial aspects of employment agreements and tax obligations.