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Should pay gross. It settles in the tax return. Just pray you don't have to refile a prior year return.
It's the gross amount. Also, why leave within a year?
I have never heard of a bonus not been paid in full. You owe the gross amount. It may be money you never received, but it is in fact money the company paid. You are the one breaking a contract, they are the ones needing to be made whole. You may be able to get some of the tax back, but it is a bit complicated. First, you cannot get Social Security and Medicare back. Second, you have the option of taking a deduction or a credit. If you don't already itemize, the deduction may not be worth much as you still have to overcome the standard deduction.
... or the net amount you actually got after taxes? Because if it's gross, you're really paying out more money than you got in...
More of a thought experiment than something anyone should do, haha
It's all paid out in full anyways, not on a monthly basis