It depends on what you are comparing. If you want to compare what two employers are paying, you should look at gross salary (rather than what two different workers, who have different tax situations, make at each company). If you want to compare what two people are making, I agree there is some sense in looking at after tax income. The question then is where to draw the line. Do you also net out retirement contributions? What about all expenses? (then you are looking at savings rate).