Basic wage (tax)
Basic wage is a term from German income tax law.
The basic wage counts for tax purposes
- the basic monthly salary
- monetary benefits (e.g. a company car )
- Wage supplements that are not favored under Section 3b EStG
- Contributions to a pension fund or pension fund if they are tax-free according to Section 3 No. 63 EStG.
All other remuneration components such as
- 13. Salary
- Christmas bonus
- Vacation pay
- Overtime pay
- Surcharge for Sunday, public holiday and night work
remain excluded from the basic wage definition.