Gross Pay vs. Net Pay: What's the Difference?

Why your paycheck is always smaller than your salary — and what takes the cut.

Your offer letter says $75,000. Your paycheck says something much smaller. The gap between those two numbers is what most people call "taxes" — but the full picture is more detailed than that. Here's exactly what happens between gross pay and net pay.

What Is Gross Pay?

Gross pay is your total earnings before any deductions. For a salaried worker earning $75,000 per year paid biweekly, gross pay per paycheck is $75,000 ÷ 26 = $2,884.62.

For hourly workers, gross pay is your hourly rate × hours worked, including any overtime pay.

What Is Net Pay?

Net pay (also called take-home pay) is what actually hits your bank account after all deductions are taken out. It's your gross pay minus everything listed below.

What Gets Deducted?

1. Federal Income Tax

Withheld based on your salary, filing status, and W-4 elections. This is the biggest variable — it can range from near zero to over 37% depending on your income level.

2. FICA Taxes

Social Security (6.2% of gross, up to $168,600) and Medicare (1.45% of all gross pay) are automatically taken from every paycheck. Your employer pays a matching amount on top.

3. State Income Tax

Varies widely by state. Texas, Florida, and 7 others have no state income tax. California tops out above 13%. Most states fall somewhere in between.

4. Pre-Tax Deductions

Contributions to a 401(k), health insurance premiums, HSA contributions, and FSA contributions come out before taxes are calculated — which actually lowers your taxable income.

5. Post-Tax Deductions

Roth 401(k) contributions, some insurance premiums, and wage garnishments come out after taxes.

Example: $75,000 Salary in Texas

ItemPer Paycheck (biweekly)
Gross Pay$2,884.62
Federal Income Tax−$358
Social Security (6.2%)−$179
Medicare (1.45%)−$42
State Tax (Texas = $0)$0
Net Pay~$2,306

That same salary in California would net roughly $1,950/paycheck — about $9,000 less per year — because of California's state income tax.

How to Increase Your Net Pay

The most direct ways to get more take-home pay without a raise:

See Your Actual Take-Home Pay

Use our free calculator — enter your salary and get an instant breakdown for your state.

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