Both terms sound similar, and both amounts differ significantly from your Net salary, but the difference between them is crucial for the functioning of the tax and pension-health system.
The amount from which all deductions that belong to the worker (such as pension contributions) are calculated.
The amount that, in addition to Gross 1 salary, includes levies that directly burden the employer.
The easiest way to remember it:
Note on insurance: It is interesting to note that "you pay" for your pension by setting aside a part of your Gross 1 (contributions from salary), while your health insurance is paid by your employer (contributions on top of salary), making Gross 2 larger. The result of these levies makes an essential administrative difference between these two terms in salary calculation.