Income from employment (Germany)
In Germany, income from non-self-employed work belongs to the seven types of income named in Section 2 (1 ) of the Income Tax Act and counts as surplus income . The legal basis for income from employment is § 19 EStG. Income tax is i. d. Usually by deducting wages in the form of a withholding tax , the wage tax .
meaning
Income from non-self-employed work is the type of income with the highest income in the German tax system. The income tax revenue amounted in 2018 to 208.2 billion euros. Only the sales tax , with a revenue of 234.8 billion euros, contributed more to the state revenue. The income tax revenue thus amounts to approx. 29.2% of the total tax revenue.
object
Income from employment includes:
- Salary , wages, gratuities , royalties and other remuneration and benefits for employment in public or private service;
- Waiting allowances, retirement benefits, widows 'and orphans' benefits and other earnings and benefits from previous services
It does not matter whether it is ongoing or one-off payments and whether there is a legal claim to it.
Income from active employment or service
When determining the income, a flat-rate fee for income- related expenses ( Section 9a EStG) of 1,000 euros is taken into account ex officio . Anyone who wants to claim higher expenses must provide evidence of all expenses.
Beispiel: Jahresbruttolohn (Einnahmen) 40.000 Euro - Werbungskostenpauschale 1.000 Euro = Einkünfte aus nichtselbst. Arbeit 39.000 Euro
Income from previous employment or service
When calculating the income, a flat-rate fee of 102 euros for income- related expenses ( Section 9a EStG) is taken into account. If there is evidence of higher expenses, these can be deducted. If the income from employment includes pension payments ( Section 19 (1) No. 2), a pension allowance and a supplement to the pension allowance (both Article 19 (2)) remain tax-free.
Beispiel: Versorgungsbezüge (Einnahmen) 40.000 Euro - Werbungskostenpauschale 102 Euro - Versorgungsfreibetrag, xx % höchstens 3.000 Euro (abhängig vom Jahr des Versorgungsbeginns) - Zuschlag zum Versorgungsfreibetrag 900 Euro (abhängig vom Jahr des Versorgungsbeginns) = Einkünfte aus nichtselbst. Arbeit 35.998 Euro
