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A gross-up is an additional amount of money added to a payment to cover the income taxes the recipient will owe on the payment. The gross-up is most often seen in executive compensation plans. For example, a company may agree to pay an executive's relocation expenses plus a gross-up to offset the expected income taxes that will be owed on the salary payment. Grossing up a paycheck is essentially computing a paycheck but in reverse. Usually, employees are initially paid a gross paycheck amount from which deductions are thus withheld such as taxes, retirement contributions, and social security and the employees are paid the remainder as net pay. In a gross-up situation, the desired net pay is arranged in advance and the gross is sufficiently increased to ensure that the desired net pay is handed to the employee.
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Pornography laws by region vary throughout the world. The production and distribution of pornographic films are both activities that are lawful in many, but by no means all, countries so long as the pornography features performers aged above a certain age , usually eighteen years. Further restrictions are often placed on such material. This page excludes child pornography.
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From Wikimedia Commons, the free media repository. Q BabelNet ID: n. Subcategories This category has the following 42 subcategories, out of 42 total.
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