What amount do you consider when transitioning (gross, before tax)?

When discussing a transition, the gross amount is usually considered — that is, the salary before taxes and other mandatory deductions. This is important because this amount reflects the total cost of an employee for the employer and serves as the basis for calculating taxes, social contributions, and other deductions.

Net (take-home) salary depends on the tax regime, personal deductions, and other factors that can vary significantly. Therefore, for evaluation and comparison of offers, gross is usually used.

For example, if an offer states 100,000 rubles gross, the net take-home pay might be around 80,000 rubles (depending on the country and tax system). But it is the gross that serves as a reference for negotiations and calculations.