Gross wage bill

The gross wage bill of a company is the total amount of money wages and benefits in kind of a company. Taxes and social security contributions are not deducted. The company's social security contributions are not part of the gross wage bill. The amount of the gross wage bill in a period depends on the number and qualifications of the workers and the resulting wages of the workers. In addition to work performance, this also includes statutory benefits such as B. Lost time.

The gross wage bill of an employee generally corresponds to the gross annual income plus monetary benefits and is the basis for his social security contributions, as well as his tax income from self-employed work.

The gross wage bill was or is the assessment basis for various issues. In Austria, for example, it was the assessment basis for the (now abolished) wage sum tax and in the collective agreement wage equalization in the German construction industry until 2006 the assessment basis for the wage equalization for the days off at the end of December.