Gross pay
Total wages earned before taxes and other withholdings.
Gross pay is the total amount earned during a pay period before any taxes, benefit premiums, retirement contributions, garnishments, or other deductions are subtracted. For salaried employees, gross pay is the per-pay-period fraction of annual base salary plus any non-discretionary bonuses or commissions earned during the period. For hourly employees, gross pay is hours worked × hourly rate, plus any overtime owed at 1.5× the regular rate, plus shift differentials, on-call pay, and similar premiums.
Gross pay is the figure the FLSA's overtime calculation operates on (specifically the "regular rate" portion of gross pay), the figure FICA and federal income tax are computed against, and the figure that appears on the "Wages, tips, other compensation" line of the W-2 at year-end. Distinguishing gross pay from net pay (take-home) on the pay stub is required by most state wage payment statutes.