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The field of neuro-symbolic AI aims to benefit from the combination of neural networks and symbolic systems. A cornerstone of the field is the translation or encoding of symbolic knowledge into neural networks. Although many neuro-symbolic methods and approaches have been proposed, and with a large increase in recent years, no common definition of encoding exists that can enable a precise, theoretical comparison of neuro-symbolic methods. This paper addresses this problem by introducing a semantic framework for neuro-symbolic AI. We start by providing a formal definition of semantic encoding, specifying the components and conditions under which a knowledge-base can be encoded correctly by a neural network. We then show that many neuro-symbolic approaches are accounted for by this definition. We provide a number of examples and correspondence proofs applying the proposed framework to the neural encoding of various forms of knowledge representation. Many, at first sight disparate, neuro-symbolic methods, are shown to fall within the proposed formalization. This is expected to provide guidance to future neuro-symbolic encodings by placing them in the broader context of semantic encodings of entire families of existing neuro-symbolic systems. The paper hopes to help initiate a discussion around the provision of a theory for neuro-symbolic AI and a semantics for deep learning.