1. The term "gross salary" refers to the total amount of money an employee earns before any deductions are made. 2. It includes the base salary plus any additional earnings such as bonuses, overtime pay, and allowances. 3. Gross salary is important because it represents the full earnings agreed upon in the employment contract. 4. To find the net salary, deductions like taxes, social security, and other contributions are subtracted from the gross salary. 5. In summary, gross salary = base salary + bonuses + overtime + allowances (before deductions).