Although Gross Salary is normally higher than Net Salary, Gross and Net Salary can be equated. The employee should earn less than the amount required to pay Income Tax, and he should live in one of the states that do not levy Professional Tax. If that person earned more than 15,000 INR at the time of joining, he would not be covered by the EPF system as well. Thus, he will not be subject to any deductions from his Gross pay and will be able to earn his Gross Salary as Take-Home Pay.