SalarySplitUS salary guide Reviewed 2026-07-29
Gross vs net salary in the United States
Gross salary is the amount before deductions. Net salary, or take-home pay, is what remains after supported benefits, income taxes, and payroll taxes.
From base salary to gross pay
Base salary is the fixed pay quoted by an employer before tax. Gross pay for a period can also include overtime, bonuses, and commission, so the two terms are not always identical.
The gross-to-net order
A useful planning order is gross pay, minus employee elections that qualify for pre-tax treatment, minus federal and state income tax, minus Social Security and Medicare, then minus any after-tax deductions. Not every benefit reduces every tax base.
Why an estimate can differ from a paystub
This site estimates annual tax liability and then divides net pay by frequency. Employers use withholding tables, rounding, and W-4 elections, so an actual check can differ.
This content is educational and does not predict employer withholding. See the calculation methodology and limitations.