Gross Salary is the total amount that an employee receives before deductions for taxes, insurance, allowances, and other expenses. This is the amount typically negotiated as the salary level and stated in the employment contract.

Gross Salary = Base Salary + Bonuses + Personal Income Tax + Social Insurance + Health Insurance + Unemployment Insurance + Other Deductions

After deducting fees and taxes from Gross Salary, you will arrive at the Net Salary. The general formula to calculate Gross to Net Salary is:
Net Salary = Gross Salary - (Personal Income Tax + Social Insurance + Health Insurance + Unemployment Insurance + Other Deductions)

Net Salary is the actual income received by the employee after deducting all taxes, personal income tax, and other deductions. Net Salary is lower than Gross Salary because it accounts for tax deductions.

Net Salary = Total Income - (Personal Income Tax + Social Insurance + Health Insurance + Unemployment Insurance + Other Deductions)

To convert Net Salary back to Gross Salary, you need to calculate the fees and taxes that were deducted from the Gross Salary. The formula to convert Net Salary to Gross Salary is:
Gross Salary = Net Salary + Personal Income Tax + Social Insurance + Health Insurance + Unemployment Insurance + Other Expenses