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Net Income per Employee (NIPE) is a company's net income divided by the number of employees.In general, the higher the number, the more efficient the company uses its employees, however the numbers are only directly comparable when comparing companies of a very similar nature.et Income per Employee (NIPE) is a company's net income divided by the number of employees.
In the United States, gross salary represents the amount of wages paid to an employee prior to reductions for prepaid income taxes, Federal Insurance Contributions Act (FICA) taxes, Medicare taxes and a variety of state and local taxes. Salary after those tax payments is known as an employee's net salary..nly the employee portion is deducted from gross salary or gross wages. For 2009 and 2010, FICA is set at 12.4 percent of gross salary up to $106,800. After $106,800, no FICA tax is due.