[senko]

Both.

Officially, on the employment contract, the salary is shown before-tax, but after mandatory pension and healthcare deductions.

However, in the negotiations, in casual conversation, and when you're hearing someone talking about their salary in the media, it's always discussed after taxes. Most people have no idea how much tax (or health insurance) they're actually paying.

[Hamuko]

In Finland, I usually hear people talk about salaries before taxes and less often after taxes. For example my union has a yearly salary survey and publish results in before taxes salaries. But since it's so confusing, you usually see "brutto" ("gross", before taxes) and "netto" ("net", after taxes) being discussed when talking about salaries.