GROSS_SUBJECT_WAGES is used to display the taxable wages that are subject to tax calculations. These wages are similar to the Subject Wages where the wages are the pre-tax wages (derived from the pay element tied to the Pre-Tax Pay Component for the particular tax) minus any benefits which are exempt from the particular tax. However the difference between Subject Wages and Gross Subject Wages is that the maximum wage base limit is not applied to these wages. Therefore, these are the wages subject to the tax regardless of how much year to date wages the employee has.

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