Gross 1 salary is the amount that a worker most often negotiates with their employer. This is the amount stated in your employment contract and serves as the basis for all further calculations.
This amount belongs directly to the worker, but it is not paid in full into the account; instead, mandatory contributions and taxes are settled from it. It includes:
Negotiating salary in gross amount is the standard due to different tax reliefs that workers may have (e.g., dependent family members, disability). Two workers with the same Gross 1 salary can have completely different Net salaries if they have different tax reliefs. That is why negotiating the gross amount is the only fair way to define the value of a job for the employer — regardless of the worker's private tax situation.