ɪt kˈælkjʊlˌeɪɾᵻd ðɪ ɛmplˈɔɪiːz tˈæks lˌaɪəbˈɪlᵻɾiz bˈeɪst ˌɔn ɐ ɡɹˈoʊs ˈɪŋkʌm ðæt oʊmˈɪɾᵻd, ɔːɹ ɛksklˈuːdᵻd, ðɪ ɐmˈaʊnt ʌvðɪ ˈɪŋkʌm tˈæksᵻz ðɛmsˈɛlvz.
It calculated the employees' tax liabilities based on a gross income that omitted, or excluded, the amount of the income taxes themselves.