{"seoTitle":"Special payments {year}: 13th and 14th salary (§ 67)","subtitle":"§ 67 EStG, lower income tax, yearly SI cap, what makes holiday and Christmas pay special, as of {year}.","seoDescription":"Special payments under § 67 EStG: why holiday and Christmas pay (13th and 14th salary) carry a lower wage tax, and how the yearly SI cap applies."}