Gross salary is the pre-tax amount that is awarded to the employee. Taxes include social security contributions and/or other mandatory payments according to local laws, and income tax, which varies both according to local laws and the employee's personal tax situation.
Net salary is the post-tax amount that the employee actually receives in their bank account. The rules for calculating the net salary also vary from country to country according to their legal framework.
To manage expectations, we do not recommend calculating net salaries as it can vary based on individual circumstances and it can cause confusion to the employee if they notice a different amount on their payslip.