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by koliber 1111 days ago
In the US, the salaries that are typically listed show the "gross" salary, the way you defined it. It contains the 40 net salary and the taxes on top of it.

There is also a portion of taxes and other insurance that the employer must pay. These are generally not summed up in job offers. They include the employer's part of social security, insurance, 401k contribution, and other benefit plans which are often part of an offer for a salaries position.