Net wage agreement

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The net wage agreement is an agreement in the employment contract that states that the employer guarantees the employee a certain net wage regardless of the wage tax class and the amount of social security contributions . The gross wage is then not specified in the employment contract, but must be determined iteratively by the employer .

A distinction must be made between the real (original) and the fake (derived) net wage agreement: In the real net wage agreement, changes in wage tax or social insurance do not affect the net wage, i.e. the employee receives the same net wage despite higher or lower taxes and social security contributions; Changes are at the expense or in favor of the employer.

In the case of the fake net wage agreement, only the net salary at the time the contract is concluded is determined; a later change in the tax or duty burden will then also affect the net wages.

A special form of the net wage agreement is the hypotax agreed upon when an employee is posted to Germany .