I have worked in Australia, Singapore and Germany. When mentioning salary, we usually qualify it with either "Gross" or "Net", which corresponds to 1) and 2) respectively on your list.
1) What you get in the bank -> Net salary
2) What you get in the bank + what you pay in taxes -> Gross salary
( It was a clever mind hack by the Keating Labor government to have super not be a subset of your base salary, but rather as an on-top-of entitlement for employees—or from the employer's perspective, an additional wages cost just like payroll tax. Had it gone the other way, people would be more sensitive to their earned money being locked away. )
Even though that doesn't financially penalise me, it still feels a bit mean. From the company's point of view though, I'm sure they'd view it as far more mean if the government suddenly told them they're obliged to pay everyone more.