SalarySplitUS salary guide Reviewed 2026-07-29
Is base salary before tax?
Yes. In a typical US job offer, base salary is an annual gross amount before income tax, FICA, benefits, and other payroll deductions.
What base salary includes
Base salary covers regular cash compensation. It usually excludes bonuses, commission, equity, employer-paid benefits, and overtime unless the offer says otherwise.
How to turn base salary into a paycheck estimate
Start with annual base pay, add expected taxable bonuses, then enter annual gross pay in a state calculator. Select filing status and add only the pre-tax deductions you expect to use.
What to check in an offer
Compare base salary, bonus target, vesting schedule, health premiums, retirement match, and pay frequency. Two offers with the same base salary can produce different net compensation.
This content is educational and does not predict employer withholding. See the calculation methodology and limitations.