Negotiate net, quote gross
Recruiters and offer letters speak gross salary. Your budget speaks take-home. Bridging the two prevents the classic mistake: accepting a headline number that misses after tax, 401(k), and health premiums.
Effective tax rate is a shortcut — not a CPA replacement. Blend federal, state, and FICA into one percentage you have seen on recent pay stubs, then adjust for the new state if you are relocating.
Use the gross figure as a floor in counter-offers. If benefits or equity are weak, the salary ask moves up; if the package is rich, you may accept lower base with eyes open.