Glossary - (please search from search menu)

Net earnings, gross earnings

Reg - Your Gross earnings are earnings before tax is taken off. Net earnings are earnings after tax has been paid on those earnings. If tax is taken off before you receive payment then a grossing up calculation is required to work back to gross earnings.

Aunty May - The difference between net and gross earnings is the tax paid. Gross earnings minus tax paid equals net earnings.

Also see Net To Gross in the glossary and then the personal taxation section for a full explanation.