p>Your pre-tax income is the total annual remuneration you receive and will vary depending on whether you are an employee or self-employed.&nbsp;</p><p>If you are an employee, your total annual remuneration includes salary, regular commissions, and regular bonuses paid to you by your employer, before tax, excluding employer KiwiSaver/super contributions.</p><p>If you are self-employed, your total annual remuneration is your total share of annual income earned in the business before tax, directly due to your own personal efforts, less any business expenses and excluding super contributions.</p