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by stephen_g 1688 days ago
Generally before tax, especially in the context of annual salary. When talking about post-tax pay (“take home pay”) the convention in my country at least is to express that in weekly or fortnightly terms.

For salary in my country (Australia) though, the figure usually doesn’t include superannuation (payments into a kind of third party pension fund) which is applied on top (legislated as a compulsory 10% on top of the wage).