{"seoTitle":"Negative tax {year}: {negSatz} of social insurance back","subtitle":"Credit for low earners via the annual tax return, {negSatz} of SI back, not on the payslip, as of {year}.","seoDescription":"Negative tax (SV-Rückerstattung) for low earners: {negSatz} of SI contributions refunded, capped, via the annual tax return instead of the payslip."}