#285Frau Frost arbeitet als fest angestellte Mitarbeiterin in einem Büro. Was muss sie nicht von ihrem Gehalt bezahlen?
Mrs. Frost works as a permanently employed employee in an office. What does she not have to pay from her salary?
Quick Controls
The correct answer is:
value-added tax (VAT)
Umsatzsteuer
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Quick explanation
Ms Frost does not have to pay VAT (Umsatzsteuer) from her salary.
Why is this correct?
VAT is included in the prices of goods and services and is passed on to the tax office by businesses.
Background
From a gross salary, the employer deducts income tax (possibly with the solidarity surcharge and church tax) and contributions to pension, health, long-term care and unemployment insurance. What remains is the net salary. VAT, by contrast, is not paid from your salary but indirectly when shopping: it is usually 19 percent, and 7 percent for food and some other goods. Businesses collect it and pass it on to the tax office.
Why are the other answers wrong?
For permanent employees, income tax and contributions to unemployment, pension and health insurance are deducted directly from their salary.
Memory tip
From your salary: income tax + social insurance. When shopping: VAT.
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