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150k after tax, pension and healthcare or before?

UK/Australia/NZ tend to talk about Base salary (excludes bonus/health care/before tax).

Is that different elsewhere?

Edited to note this is "Base" not "Total" Salary

At least in UK, pension is usually on top of the quoted gross salary (Usually it is at least 10% more). But otherwise yes, the figure is before tax.

Salary in the UK means just the cash part of the package. Before tax, pension, healthcare, stock, bonuses and any other perks.