Wage adjustment
Wage compensation is a term that often occurs in connection with reducing or extending working hours and has a seemingly contradicting meaning.
In connection with a reduction in working hours , "full wage compensation" means: the hourly wage is increased so that the weekly wage (or monthly wage or annual wage) remains the same. A "reduction in working hours with full wage compensation", for example from 40 to 35 hours per week, means for a worker with a weekly wage of 280 euros (7 euros / hour, 40 hours) that in the future he will also pay 280 euros per week (8 euros / Hour, 35 hours). A corresponding "reduction in working hours without wage compensation" means that the weekly wage drops from 280 (= 7 * 40) euros to 245 (= 7 * 35) euros.
In connection with extended working hours , "full wage compensation" means: the weekly wage (or monthly wage or annual wage) is increased so that the hourly wage remains the same. An "extension of working hours with full wage compensation", for example from 35 to 40 hours per week, means for a worker with a weekly wage of 280 euros (8 euros / hour, 35 hours) that in the future he will pay 320 euros per week (8 euros / hour , 40 hours). A corresponding "extension of working hours without wage compensation" means that the hourly wage drops from 8 euros (280 per week, 35 hours) to 7 euros (280 per week, 40 hours).
In addition, in certain industries, the term wage adjustment denotes a payment that is paid because, for example, B. cannot be worked due to the weather.
So did workers in the construction industry and in the roofing trade after for universally declared collective agreement (TV wage compensation) are entitled to a wage compensation for the non-working days from December 24 to December 26 and from December 31 to January 1 . The funds required for wage equalization are raised by the employer by transferring certain percentages of the gross wages to an equalization fund . The wage adjustment to be paid by the employer will be replaced by the wage equalization fund. The contributions paid to the wage equalization fund are not wages. No wage tax or social security contributions are paid on this. In contrast, wages subject to wage tax are the wage equalization amounts paid out by the employer in the above-mentioned periods. The collective agreement was suspended with effect from January 1, 2006 without any after-effects.
See also: Continued payment of wages in the event of illness
In the course of the introduction of the D-Mark in the three western sectors of Berlin on June 24, 1948 (the “West Mark” only became legal tender here on March 20, 1949), a wage equalization fund was set up for cross-border commuters between East and West Berlin ' a.
