Gross salary is made up of the total income received for work performed in a given period of time. Gross salary does not apply mandatory reductions, these discounts are used to calculate the Net Salary. Therefore, the gross salary will always represent an amount greater than the net.
 
In job interviews, where it is common to be asked about salary ranges or economic aspirations, the proposed figure is usually the gross salary.
 
In Spain, knowing your gross salary can be used to:
  • Determine what contribution base is being deducted from the payroll.
  • For severance pay , the calculation takes into account the gross salary received.
  • To extract the Income tax, which is calculated taking into account the gross salary. The more personal income tax withheld, the more money will be returned in the income statement.
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