Gross pay is the total earnings before any deductions
For hourly employees: Gross pay = Hourly rate x Hours worked
For salaried employees: Gross pay = Annual salary รท Number of pay periods
Add overtime pay to regular pay if applicable
Add bonuses, commissions, and tips if applicable
Add any other taxable earnings if applicable
Use the total before taxes, insurance, retirement, or other deductions
Gross pay = Regular pay + Overtime pay + Bonuses + Commissions + Other earnings