Glossary

Gross, net, period definitions, tax-free extras such as meal vouchers and Christmas gifts.

Income tax tariff, special payments, benefits in kind and the tax topics for the self-employed.

KV, PV, AV, HBG, WBF, contributions and caps.

Payroll levies and employer-side concepts.

Familienbonus, Pendlerpauschale, AVAB / AEAB.

Employment, freelance and work contracts, apprentices, civil servants, self-employed.

Pension account, retirement age, pension increase, equalisation supplement, health insurance, 13th/14th.