Gross income

An individual's gross income is the total amount of money that they earn before it is subject to taxation. This most often includes one’s salary and/or wages but it can also include income from rented properties, interest, dividends, profits, and investments.

In the HR context, gross income will almost always refer to the amount of income an employee is slated to receive for performing their work. In some countries, particularly in Central and Eastern Europe, employees negotiate a pure net income salary whereby the company they work for pays all their individual taxes on their behalf.