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Question 3.20 of the visa application asks "what was your sponsors total income (before tax) from salaried employment in the 12 months prior to the application?"

How do I calculate this? Is it total payments, including gross salary less dedications for annual leave encashment and pension salary sac? Or is this only the gross salary paid?
 

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This is only for those applying under Cat B. If you are under Cat A, you don't answer it (but answer another question asking about the previous 6-month income).
Just the total gross income received without deductions for tax, national insurance and pension contributions.
 
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