# 🇦🇺 AU Pay Calculator

## Calculate your take home pay after income tax, offsets & COVID-19 deductions

## Last updated on 31 Jul 2020

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## Australia Individual Income Tax Structure

There are a lot of factors and conditions that determine your take home pay but the most important four are:

- Taxable income
- Tax year (fiscal year)
- Tax residency (resident, working holiday or non-resident)
- Has a spouse or dependent

Taxable income is the income you have to pay tax on.

ATO offers a great explanation: “*Assessable income − allowable deductions = taxable income*“.

Assessable income is income that can be taxed, such as salary and pensions. If your wage includes Superannuation, you need to minus it to get your taxable income.

Tax threshold rates change from tax year to tax year so be sure to keep up-to-date on ATO site.

Your tax residency is also another important factor which determines how much tax you have to pay and offsets you can receive. Basically, if you’re not a resident for tax purpose, you will not receive any offsets.

Tax residency is different from citizenship. One can be an Australian resident for tax purposes without being an Australian citizen or permanent resident, unless you have visa 417 or 462. The 3 types of tax residency are:

- Australian residents
- Foreign residents
- Working holiday makers (people with visa 417 or 462)

If you’re still confused with your tax residency status, you can refer to ATO examples or use their resides test.

Lastly, having a spouse/partner or dependent(s) will reduce your tax commitment and potentially entitle you to more offsets.

A spouse is someone you are married to or in a de facto relationship. Refer to this page for the official definition.

A dependent child is someone:

- under 21 years old
- between 21 to 24 years old and a full-time student at a school, college or university

Refer to this page for the official definition.

If you want to understand the definition of common tax terms, refer to this glossary we put together.

### Working from home during COVID-19

Due to the sudden swift to working from home, ATO introduced a temporary shortcut method to calculate home office expenses between 1 March to 30 June 2020.

For every hour you work from home from March to June, you can claim a deduction of 80 cents. This shortcut method covers all additional deductible running expenses such as lightning, internet cost, phone costs, etc.

### Tax Threshold

Our salary calculator only goes back to 2016-17 financial year. For historical tax rates, please refer to the excellent compilation by atotaxrates.info.

#### Resident

Remember you can be an Australian resident for tax purposes without being an Australian citizen or permanent resident.

This is the only class to have a tax-free threshold.

For historical tax rates for resident, you can either refer to atotaxrates.info or Lewis Accountants.

Financial year | Taxable income | Tax |
---|---|---|

2023-24 2022-23 |
$0 – $18,200 | Nil |

$18,201 – $45,000 | 19¢ for each $1 over $18,200 | |

$45,001 – $120,000 | $5,092 plus 32.5¢ for each $1 over $41,000 | |

$120,001 – $180,000 | $29,467 plus 37¢ for each $1 over $120,000 | |

$180,001 and over | $51,667 plus 45¢ for each $1 over $180,000 | |

2021-22 2020-21 2019-20 2018-19 |
$0 – $18,200 | Nil |

$18,201 – $37,000 | 19¢ for each $1 over $18,200 | |

$37,001 – $90,000 | $3,572 plus 32.5¢ for each $1 over $37,000 | |

$90,001 – $180,000 | $20,797 plus 37¢ for each $1 over $90,000 | |

$180,001 and over | $54,097 plus 45¢ for each $1 over $180,000 | |

2017-18 2016-17 |
$0 – $18,200 | Nil |

$18,201 – $37,000 | 19¢ for each $1 over $18,200 | |

$37,001 – $87,000 | $3,572 plus 32.5¢ for each $1 over $37,000 | |

$87,001 – $180,000 | $19,822 plus 37¢ for each $1 over $90,000 | |

$180,001 and over | $54,232 plus 45¢ for each $1 over $180,000 |

#### Working Holiday Makers

Also known as Backpacker Tax, this tax was recently announced in 2017. Working holiday makers are taxed on a progressive tax scale without the benefit of a tax-free threshold. If you hold a 417 (Working Holiday) or 462 (Work and Holiday) visa, you automatically fall under Working Holiday Makers.

There is a current court case about whether this tax is lawful but it is out of the scope for this website. If you like to know more, please read more on ABC news.

For historical tax rates for backpackers, refer to atotaxrates.info.

Financial year | Taxable income | Tax |
---|---|---|

2023-24 2022-23 |
$0 – $41,000 | 15¢ for each $1 |

$41,001 – $120,000 | $6,150 plus 32.5¢ for each $1 over $37,000 | |

$120,001 – $180,000 | $31,825 plus 37¢ for each $1 over $120,000 | |

$180,001 and over | $54,025 plus 45¢ for each $1 over $180,000 | |

2021-22 2020-21 2019-20 2018-19 |
$0 – $37,000 | 15¢ for each $1 |

$37,001 – $90,000 | $5,550 plus 32.5¢ for each $1 over $37,000 | |

$90,001 – $180,000 | $22,775 plus 37¢ for each $1 over $90,000 | |

$180,001 and over | $56,075 plus 45¢ for each $1 over $180,000 | |

2017-18 2016-17 |
$0 – $37,000 | 15¢ for each $1 |

$37,001 – $87,000 | $5,550 plus 32.5¢ for each $1 over $37,000 | |

$87,001 – $180,000 | $21,800 plus 37¢ for each $1 over $90,000 | |

$180,001 and over | $56,210 plus 45¢ for each $1 over $180,000 |

#### Foreign Resident

Similar to backpackers, there is no tax-free threshold. For historical tax rates for foreign residents, you can either refer to atotaxrates.info or Lewis Accountants.

Financial year | Taxable income | Tax |
---|---|---|

2023-24 2022-23 |
$0 – $120,000 | 32.5¢ for each $1 |

$120,001 – $180,000 | $39,000 plus 37¢ for each $1 over $120,000 | |

$180,001 and over | $61,200 plus 45¢ for each $1 over $37,000 | |

2021-22 2020-21 2019-20 2018-19 |
$0 – $90,000 | 32.5¢ for each $1 |

$90,001 – $180,000 | $29,250 plus 37¢ for each $1 over $90,000 | |

$180,001 and over | $62,550 plus 45¢ for each $1 over $37,000 | |

2017-18 2016-17 |
$0 – $87,000 | 32.5¢ for each $1 |

$87,001 – $180,000 | $28,275 plus 37¢ for each $1 over $90,000 | |

$180,001 and over | $62,685 plus 45¢ for each $1 over $37,000 |

### Tax Offsets & Rebates

If you are an Australian resident for tax purposes and your taxable income is below a certain amount, you may be eligible for all or one of the offsets listed below.

Tax offsets only refund the amount of tax payable on your taxable income. They are non-refundable and can’t be carried forward to future years. It also can’t be used to offset Medicare Levy.

For example, if you are entitled to $1000 tax offset but your tax payable is $800, you don’t have to pay ATO $800 but you won’t receive a $200 payout.

Our calculator only goes back to 2016-17 financial year. For more information, refer to either ATO or Wolters Kluwer.

#### Low Income Tax Offset (LITO)

This offset was introduced in 1993 and underwent various adjustments. For historical info, you can either refer to atotaxrates.info or Lewis Accountants.

Financial year | Taxable income | Offset |
---|---|---|

2021-22 2020-21 2019-20 2018-19 2017-18 2016-17 2015-16 2014-15 2013-14 2012-13 |
Less than $37,000 | $445 |

$37,001 – $66,667 | Reduced by 1.5¢ for each dollar over $37,000 |

#### Low Middle Income Tax Offset (LMITO)

This offset was introduced in the 2018-19 Federal Budget. As such, there is no historical information.

Financial year | Taxable income | Offset |
---|---|---|

2021-22 2020-21 2019-20 2018-19 |
Less than $37,000 | $255 |

$37,001 – $48,000 | $255 plus 7.5% of the excess above $37,000 to a maximum offset of $1,080 | |

$48,001 – $90,000 | $1,080 | |

$90,001 – $126,000 | $1,080 less 3% of your taxable income above $90,000 |

#### SAPTO

The Senior Australians and Pensioners Tax Offset (SAPTO) combined Senior Australians Tax Offset (SATO) and Pensioner Tax Offset (PTO). SAPTO was eligible to be claimed from 2012-13 financial year onwards.

Our calculator only goes back to 2016-17 financial year.

For prior information on SATO, please refer to Lewis Accountants SATO historical tax information.

For prior information on PTO, please refer to Lewis Accountants PTO historical tax information.

To be eligible for SAPTO, you need to:

- be of Age Pension age
- the minimum age from 1 July 2019 is 66 years
- this will rise progressively to 67 from 1 July 2023
- the minimum age for the DVA pension is 60

- pass a rebate income threshold test

Financial year | Status | Taxable income | Rate |
---|---|---|---|

2019-20 2018-19 2017-18 2016-17 2015-16 2014-15 2013-14 2012-13 |
Individuals | Less than $32,279 | $2,230 |

$32,280 – $50,119 | Reduces by 12.5 cents for every dollar over $32,279 | ||

Over or equal to $50,120 | Nil | ||

Families | Less than $57,948 | $3,204 ($1,602 each) | |

$57,949 – $83,579 | Reduces by 12.5 cents for every dollar over $57,948 | ||

Over or equal to $83,580 | Nil | ||

Couples separated due to illness | Less than or equal to $62,558 | $4,080 ($2,040 each) | |

$62,559 – $95,197 | Reduces by 12.5 cents for every dollar over $$62,558 | ||

Over or equal to $95,198 | Nil |

Figures for 2019-20 have not officially been confirmed by ATO.

### Medicare Levy

As the name suggests, Medicare Levy is used to fund Australia’s public health system known as Medicare. The Medicare Levy is 2% of your taxable income but you can get reduction or exemption depending on your and your spouse’s (if you have one) situations.

Our calculator only goes back to 2016-17 financial year. For historical info, you can either refer to Wolters Kluwer or Lewis Accountants.

Financial year | Status | Taxable income | Rate |
---|---|---|---|

2019-20 | Individuals | Less than or equal to $22,801 | 0% |

$22,802 – $28,501 | 10% of the excess | ||

Over or equal to $28,502 | 2% | ||

Individuals eligible for SAPTO | Less than or equal to $36,056 | 0% | |

$36,057 – $45,068 | 10% of the excess | ||

Over or equal to $45,069 | 2% | ||

Families eligible for SAPTO | Less than or equal to $50,191 | 0% | |

$50,192 – $62,738 | 10% of the excess | ||

Over or equal to $62,739 | 2% | ||

Families or single parents with 0 child | Less than or equal to $38,474 | 0% | |

$38,475 – $48,092 | 10% of the excess | ||

Over or equal to $48,093 | 2% | ||

Families or single parents with 1 child | Less than or equal to $42,007 | 0% | |

$42,008 – $52,508 | 10% of the excess | ||

Over or equal to $52,509 | 2% | ||

Families or single parents with 2 children | Less than or equal to $45,540 | 0% | |

$45,541 – $56,924 | 10% of the excess | ||

Over or equal to $56,925 | 2% | ||

Families or single parents with 3 children | Less than or equal to $49,073 | 0% | |

$49,074 – $61,340 | 10% of the excess | ||

Over or equal to $61,341 | 2% | ||

Families or single parents with 4 children | Less than or equal to $52,606 | 0% | |

$52,607 – $65,756 | 10% of the excess | ||

Over or equal to $65,757 | 2% | ||

2018-19 | Individuals | Less than or equal to $22,398 | 0% |

$22,399 – $27,997 | 10% of the excess | ||

Over or equal to $27,998 | 2% | ||

Individuals eligible for SAPTO | Less than or equal to $35,418 | 0% | |

$35,419 – $44,272 | 10% of the excess | ||

Over or equal to $44,273 | 2% | ||

Families eligible for SAPTO | Less than or equal to $49,304 | 0% | |

$49,305 – $61,630 | 10% of the excess | ||

Over or equal to $61,631 | 2% | ||

Families or single parents with 0 child | Less than or equal to $37,794 | 0% | |

$37,795 – $47,242 | 10% of the excess | ||

Over or equal to $47,243 | 2% | ||

Families or single parents with 1 child | Less than or equal to $41,265 | 0% | |

$41,266 – $51,581 | 10% of the excess | ||

Over or equal to $51,582 | 2% | ||

Families or single parents with 2 children | Less than or equal to $44,736 | 0% | |

$44,737 – $55,920 | 10% of the excess | ||

Over or equal to $55,921 | 2% | ||

Families or single parents with 3 children | Less than or equal to $48,207 | 0% | |

$48,208 – $60,258 | 10% of the excess | ||

Over or equal to $60,259 | 2% | ||

Families or single parents with 4 children | Less than or equal to $51,678 | 0% | |

$51,679 – $64,597 | 10% of the excess | ||

Over or equal to $64,598 | 2% | ||

2017-18 | Individuals | Less than or equal to $21,980 | 0% |

$21,981 – $27,475 | 10% of the excess | ||

Over or equal to $27,476 | 2% | ||

Individuals eligible for SAPTO | Less than or equal to $34,758 | 0% | |

$34,759 – $43,447 | 10% of the excess | ||

Over or equal to $43,448 | 2% | ||

Families eligible for SAPTO | Less than or equal to $48,385 | 0% | |

$48,386 – $60,481 | 10% of the excess | ||

Over or equal to $60,482 | 2% | ||

Families or single parents with 0 child | Less than or equal to $37,089 | 0% | |

$37,090 – $46,361 | 10% of the excess | ||

Over or equal to $46,362 | 2% | ||

Families or single parents with 1 child | Less than or equal to $40,495 | 0% | |

$40,496 – $50,618 | 10% of the excess | ||

Over or equal to $50,619 | 2% | ||

Families or single parents with 2 children | Less than or equal to $43,901 | 0% | |

$43,902 – $54,876 | 10% of the excess | ||

Over or equal to $54,877 | 2% | ||

Families or single parents with 3 children | Less than or equal to $47,307 | 0% | |

$47,308 – $59,133 | 10% of the excess | ||

Over or equal to $59,134 | 2% | ||

Families or single parents with 4 children | Less than or equal to $50,713 | 0% | |

$50,714 – $63,391 | 10% of the excess | ||

Over or equal to $63,392 | 2% | ||

2016-17 | Individuals | Less than or equal to $21,655 | 0% |

$21,656 – $27,068 | 10% of the excess | ||

Over or equal to $27,069 | 2% | ||

Individuals eligible for SAPTO | Less than or equal to $34,244 | 0% | |

$34,245 – $42,805 | 10% of the excess | ||

Over or equal to $42,806 | 2% | ||

Families eligible for SAPTO | Less than or equal to $47,670 | 0% | |

$47,671 – $59,587 | 10% of the excess | ||

Over or equal to $59,588 | 2% | ||

Families or single parents with 0 child | Less than or equal to $36,541 | 0% | |

$36,542 – $45,676 | 10% of the excess | ||

Over or equal to $45,677 | 2% | ||

Families or single parents with 1 child | Less than or equal to $39,897 | 0% | |

$39,898 – $49,871 | 10% of the excess | ||

Over or equal to $49,872 | 2% | ||

Families or single parents with 2 children | Less than or equal to $43,253 | 0% | |

$43,254 – $54,066 | 10% of the excess | ||

Over or equal to $54,067 | 2% | ||

Families or single parents with 3 children | Less than or equal to $46,609 | 0% | |

$46,610 – $58,261 | 10% of the excess | ||

Over or equal to $58,262 | 2% | ||

Families or single parents with 4 children | Less than or equal to $49,965 | 0% | |

$49,966 – $62,456 | 10% of the excess | ||

Over or equal to $62,457 | 2% |

The family income threshold increases by a further $3,471 for each extra child or student.

### Medicare Levy Surcharge

The surcharge is for Australians who earn above a certain income but don’t have an appropriate level of private patient hospital cover. If you have private health insurance, you won’t have to pay this surcharge.

Our calculator only goes back to 2016-17 financial year. For historical info, you can either refer to atotaxrates.info or Lewis Accountants.

Financial year | Status | Taxable income | Rate |
---|---|---|---|

2020-21 2019-20 2018-19 2017-18 2016-17 2015-16 2014-15 |
Individuals | Less than $90,000 | 0% |

$90,001 – $105,000 | 1% | ||

$105,001 – $140,000 | 1.25% | ||

Over or equal to $140,001 | 1.50% | ||

Families with 0 or 1 child | Less than or equal to $180,000 | 0% | |

$180,001 – $210,000 | 1% | ||

$210,001 – $280,000 | 1.25% | ||

Over or equal to $280,001 | 1.50% | ||

Families with 2 children | Less than or equal to $181,500 | 0% | |

$181,501 – $211,500 | 1% | ||

$211,501 – $281,500 | 1.25% | ||

Over or equal to $281,501 | 1.50% | ||

Families with 3 children | Less than or equal to $183,000 | 0% | |

$183,001 – $213,000 | 1% | ||

$213,001 – $283,000 | 1.25% | ||

Over or equal to $283,001 | 1.50% | ||

Families with 4 children | Less than or equal to $184,500 | 0% | |

$184,501 – $214,500 | 1% | ||

$214,501 – $284,500 | 1.25% | ||

Over or equal to $284,501 | 1.50% | ||

Families with 5 children | Less than or equal to $186,000 | 0% | |

$186,001 – $216,000 | 1% | ||

$216,001 – $286,000 | 1.25% | ||

Over or equal to $286,001 | 1.50% |

The family income threshold increases by a further $1,500 for each extra child or student.

### STSL Debt

HELP, SSL and TSL tax are renamed to ‘Study and Training Support Loans’ (STSL) in 2019-20 tax year. It will incorporate HELP, VSL, SFSS, SSL, ABSTUDY SSL and TSL. In the previous tax year, SFSS has a separate repayment rate from other study and training loans.

Our calculator only goes back to 2016-17 financial year.

For historical info of HELP, you can either refer to Wolters Kluwer or Lewis Accountants.

For historical info of SFSS, refer to Lewis Accountants.

Financial year | Type of STSL loan | Repayment income (RI) | Rate |
---|---|---|---|

2020-21 | Any | Less than or equal to $46,620 | Nil |

$46,621 – $53,826 | 1.0% | ||

$53,827 – $57,055 | 2.0% | ||

$57,056 – $60,479 | 2.5% | ||

$60,480 – $64,108 | 3.0% | ||

$64,109 – $67,954 | 3.5% | ||

$67,955 – $72,031 | 4.0% | ||

$72,032 – $76,354 | 4.5% | ||

$76,355 – $80,935 | 5.0% | ||

$80,936 – $85,792 | 5.5% | ||

$85,793 – $90,939 | 6.0% | ||

$90,940 – $96,396 | 6.5% | ||

$96,397 – $102,179 | 7.0% | ||

$102,180 – $108,309 | 7.5% | ||

$108,310 – $114,707 | 8.0% | ||

$114,708 – $121,698 | 8.5% | ||

$121,699 – $128,999 | 9.0% | ||

$129,000 – $136,739 | 9.5% | ||

Over or equal to $136,740 | 10.0% | ||

2019-20 | Any | Less than or equal to $45,881 | Nil |

$46,621 – $53,826 | 1.0% | ||

$52,974 – $56,151 | 2.0% | ||

$56,152 – $59,521 | 2.5% | ||

$59,522 – $63,092 | 3.0% | ||

$63,093 – $66,877 | 3.5% | ||

$66,878 – $70,890 | 4.0% | ||

$70,891 – $75,144 | 4.5% | ||

$75,145 – $79,652 | 5.0% | ||

$79,653 – $84,432 | 5.5% | ||

$84,433 – $89,498 | 6.0% | ||

$89,499 – $94,868 | 6.5% | ||

$94,869 – $100,560 | 7.0% | ||

$100,561 – $106,593 | 7.5% | ||

$106,594 – $112,989 | 8.0% | ||

$112,990 – $119,769 | 8.5% | ||

$119,770 – $126,955 | 9.0% | ||

$126,956 – $134,572 | 9.5% | ||

Over or equal to $134,573 | 10.0% | ||

2018-19 | HELP, SSL, ABSTUDY SSL, and TSL | Less than or equal to $51,957 | Nil |

$51,958 – $57,729 | 2.0% | ||

$57,730 – $64,306 | 4.0% | ||

$64,307 – $70,881 | 4.5% | ||

$70,882 – $74,607 | 5.0% | ||

$74,608 – $80,197 | 5.5% | ||

$80,198 – $86,855 | 6.0% | ||

$86,856 – $91,425 | 6.5% | ||

$91,426 – $100,613 | 7.0% | ||

$100,614 – $107,213 | 7.5% | ||

Over or equal to $107,214 | 8.0% | ||

SFSS | Less than or equal to $51,957 | Nil | |

$51,958 – $64,306 | 2.0% | ||

$64,307 – $91,425 | 3.0% | ||

Over or equal to $91,426 | 4.0% | ||

2017-18 | HELP, SSL, ABSTUDY SSL, and TSL | Less than or equal to $55,874 | Nil |

$55,875 – $62,238 | 4.0% | ||

$62,239 – $68,602 | 4.5% | ||

$68,603 – $72,207 | 5.0% | ||

$72,208 – $77,618 | 5.5% | ||

$77,619 – $84,062 | 6.0% | ||

$84,063 – $88,486 | 6.5% | ||

$88,487 – $97,377 | 7.0% | ||

$97,378 – $103,765 | 7.5% | ||

Over or equal to $103,766 | 8.0% | ||

SFSS | Less than or equal to $55,874 | Nil | |

$55,875 – $68,602 | 2.0% | ||

$68,603 – $97,377 | 3.0% | ||

Over or equal to $97,378 | 4.0% | ||

2016-17 | HELP, SSL, ABSTUDY SSL, and TSL | Less than or equal to $54,868 | Nil |

$54,869 – $61,119 | 4.0% | ||

$61,120 – $67,368 | 4.5% | ||

$67,369 – $70,909 | 5.0% | ||

$70,910 – $76,222 | 5.5% | ||

$76,223 – $82,550 | 6.0% | ||

$82,551 – $86,894 | 6.5% | ||

$86,895 – $95,626 | 7.0% | ||

$95,627 – $101,899 | 7.5% | ||

Over or equal to $101,900 | 8.0% | ||

SFSS | Less than or equal to $54,868 | Nil | |

$54,869 – $67,368 | 2.0% | ||

$67,369 – $95,626 | 3.0% | ||

Over or equal to $95,627 | 4.0% |

## FAQs

### How do I calculate pay?

The calculations vary depending on how often you're being paid.

**Paid monthly** - Monthly salary × 12

**Paid fortnightly** - Fortnightly salary × 26

**Paid weekly** - Weekly salary × 52

**Paid day rate** - Daily salary × Days you worked per week × Weeks you worked per year

**Paid hourly per week** - Hourly salary × Hours you worked per week × Weeks you worked per year

**Paid hourly per day** - Hourly salary × Hours you worked per day × Days you worked per week × Weeks you worked per year

### How much take home pay will I get?

Take Home Pay = Taxable income - Income tax - Medicare Levy - Medicare Levy Surcharge - STSL + Tax offsets + SAPTO

### How do I work out my fortnightly pay?

**Paid monthly** - Monthly salary × 12 / 26

**Paid weekly** - Weekly salary × 2

**Paid day rate** - Daily salary × Days you worked per week × 2

**Paid hourly per week** - Hourly salary × Hours you worked per week × 2

**Paid hourly per day** - Hourly salary × Hours you worked per day × Days you worked per week × 2

### How much do I make monthly?

**Paid fortnightly** - Fortnightly salary × 2

**Paid weekly** - Weekly salary × 4

**Paid day rate** - Daily salary × Days you worked per week × 4

**Paid hourly per week** - Hourly salary × Hours you worked per week × 4

**Paid hourly per day** - Hourly salary × Hours you worked per day × Days you worked per week × 4

### Calculating gross monthly income if you're paid hourly

You need to understand your annual income first.

Hourly income × Hours you worked per day × Days you worked per week × Weeks you worked per year = Your annual income.

Then divide your annual income by 12 to determine your monthly income.

### How much do I make an hour?

**Paid annually** - Annual salary ÷ 52 ÷ Days you worked per week ÷ Hours you worked per day

**Paid monthly** - Monthly salary × 4 ÷ Days you worked per week ÷ Hours you worked per day

**Paid fortnightly** - Fortnightly salary × 2 ÷ Days you worked per week ÷ Hours you worked per day

**Paid weekly** - Weekly salary ÷ Days you worked per week ÷ Hours you worked per day

**Paid day rate** - Daily salary ÷ Hours you worked per day

### Calculating an Hourly Wage from an Annual Salary

The formula is Annual salary ÷ 52 ÷ Days you worked per week ÷ Hours you worked per day

If you earned $50,000 annually and work five 8 hours days per week, your pre-tax hourly rate is $50,000 ÷ 52 ÷ 5 ÷ 8 = $24.03

### What is net salary?

Also called take home pay, net salary is the amount of money you take home after all the deductions such as taxes and contributions. Gross salary is the amount of money before taxes and contributions.