Putting 15% of my take home pay into retirement

Putting 15% of my take home pay into retirement I've read it's generally recommended to put 10-15% of your paycheck into a retirement account. Is this just referring to 15% of your take home pay? You don't factor in other things taken out, like dental or health insurance, correct? Also, my employer will match up to 5% of my retirement contribution. Do I exclude that when putting 15% of my pay...

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