Catalogue question 285 · Question catalogue in force since 2024-07-01
Ms Frost works as a permanent employee in an office. What does she not have to pay from her salary?
- income tax (withheld from wages)
- unemployment insurance contributions
- pension and health insurance contributions
- value-added tax Correct
Why — for every option
- A — Income tax is withheld directly from gross salary — this applies to Ms Frost as an employee.
- B — Unemployment insurance contributions are likewise deducted from salary.
- C — Pension and health insurance contributions are likewise withheld directly from salary.
- D — Correct: value-added tax (VAT) is charged when purchasing goods and services and is remitted by the seller to the tax office — it is not deducted from an employee's salary.
Source: www.gesetze-im-internet.de
Last checked: · Question catalogue in force since 2024-07-01 · Every figure on this page is checked against its primary source.