Are Apple sign on bonuses grossed up for taxes?

I am assuming the answer is no bc that’s how’s it’s been with my previous companies but: If I got a 100k Apple sign on bonus, It’ll be taxed before it’s paid out to me correct? So I’m getting maybe around 60k ish? I’m asking because Apple grosses up some bonuses like relocation related stuff. So what they say is what you actually get.