What is the primary difference between gross pay and net pay?

• A. Net pay is always higher than gross pay due to tax refunds.
• B. Gross pay is the total amount earned before any deductions, while net pay is the amount received after deductions.
• C. Net pay is the total amount earned before any deductions, while gross pay is the amount received after deductions.
• D. Gross pay includes only salary, while net pay includes salary and bonuses.

Answer: (B)