Alright. So getting 140% of your salary is the same as getting 100% of your salary, you can't spend the additional 40%.
100% has no meaning on its own, it's only a comparasion to something. What that something is is not really explained in the game though. The whole confusion around this topic is that people define this 100% differently. Some of you define it as 100% that's humanly possible, others define it as the average. (I for one tend to agree with the later.)
Legere et non intelligere negligere est
Some people just must misinterpret the abstraction, no matter how much other people try to explain it.