Base salary is the initial amount of money an employee earns before any bonuses, benefits, or additional compensation are added. It is typically expressed as an annual figure and serves as the foundation for an employee's overall pay. Employers determine base salary based on factors such as job role, industry standards, and the employee's experience. Base salary is important for budgeting and financial planning, as it provides a predictable income. It is often negotiated during the hiring process and can vary widely between different positions and companies. Understanding base salary helps employees assess their compensation and make informed career decisions.