What is net wage
This is called the net wage Remunerationthat remains after the statutory deductions from the gross wage. So:
minus tax deductions
minus SV deductions
= Net wage
Of course, it's not always that simple. In addition, the net amount is common Not is identical to the payout.
What is the net wage according to the lawThat is on July 1st, 2013 Remuneration Statement Ordinance (EBV) entered into force. This now precisely defines what counts as net wages and what does not. This definition was necessary so that the employer could provide uniform information for certificates that his employees need to apply for social benefits, etc.
According to Section 1, Paragraph 2, the net remuneration is the difference between the total gross amount according to Section 1, Paragraph 3 and the statutory deductions - wage tax, church tax, solidarity surcharge, employee contributions to social insurance.
Not all payouts are equal to net wagesThe net wage is not always the same as the payout. Due to payments in kind, advances, garnishments, or other withholdings or net deductions, the amount may vary.
The employee receives a salary of € 3,000. His employer provides him with a car that he can also use privately. He chooses the 1% rule. (Car value € 30,000, distance home / work 20 km). In addition, the two parties agree that € 100 of his salary will be paid into the company pension scheme as deferred compensation.
|reference||amount||Total gross||Gross tax||Prints||net|
|salary||2.900 €||2.900 €||2.900 €|
|Deferred compensation||100 €|
|Self-service vehicle 1%||300 €||300 €||300 €|
|Self-service apartment work 0.03%||180 €||180 €||180 €|
|Tax deductions St.Kl 1/0 children||638 €|
|SV deductions||690 €|
|total||3.380 €||1.328 €|
|net amount||2.052 €|
|Deduction in kind||-300 €|
You can see that even with a relatively simple billing, the various gross amounts, net fees and payouts differ. With an increasing number of withdrawals with the use of Special regulations, such as Flat rate the tax, tax-free payments, etc., these figures differ more and more from each other.
How is the net wage posted?With such settlements, it is all the more important to make the postings via a clearing account:
|regarding old-age provision||100 €|
|Benefits in kind||480€|
|AG shares SV (approx.)||660 €||at||Clearing account||4140 €|
|Clearing account||4140 €||at||VB tax||638 €|
|VB social insurance||690 €|
|VB Social Insurance AG||660 €|
|VB retirement savings||100 €|
|VB employee||1572 €|
|other relevant income free of charge||96 €|
|other related income 19%||323 €|
|19% VAT||61 €|
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