net vs. gross pay
Gross pay is what you earn before taxes. If an employer advertises a job at $30,000 per annum, this is the gross annual pay. The net pay is the amount you receive after tax and specific deductions (different for specific countries). Canada would be $26,144.03 net pay (Ontario, different for each province). As you can see tax and salary deductions are different for each country but the same principle always applies.