Gross salary
is pay before any deductions: base salary plus contractual extras such as bonuses, allowances and overtime, as stated in the employment contract. It is the reference number for offers, payroll and social contributions — but neither what the employee receives nor what the employer pays in total.
Gross, net and total cost — three different numbers
From gross salary, payroll deducts employee-side tax and social contributions to reach net pay; on top of gross, the employer pays its own contributions and statutory extras to reach total employment cost. The three can diverge dramatically: EUR 5,000 gross means a very different net in Geneva, Paris and Dubai — and a very different employer cost too.
Cross-border offers fail when parties anchor on different numbers: candidates think net, employers budget gross, finance needs total cost. State all three, per country — see employer costs and net pay.
FAQ
Does gross salary include bonuses and allowances?
Contractual, regular items — guaranteed bonuses, fixed allowances, 13th months where promised — are usually part of gross remuneration; discretionary bonuses sit outside until awarded. The distinction matters because social contributions and severance formulas key off different definitions per country.
Why do jobs advertise gross rather than net?
Because net depends on personal factors — family status, church tax, residence canton — the employer cannot know or promise. Gross is the objective contract number; net is a calculation for one person’s circumstances.