What is Gross pay?
Gross pay is the full amount an employee earns in a pay period before anything is withheld — base salary or hourly wages plus overtime, bonuses and commissions. It's the starting point for every payroll calculation.
From gross pay, the employer subtracts pre-tax deductions (like 401(k) or health premiums), income tax withholding, and FICA to arrive at net pay — the amount actually deposited.
In practice
An employee works 160 hours at $25/hour plus a $200 bonus. Gross pay is $4,200 — before any taxes or deductions are applied.