Letter N
- Negativsteuer (SI refund)Steuer
Credit for low earners, 55.00 % of SI back via the tax return, not on the payslip.
- Net pay (Nettobezug)Lohn
What remains of the gross after employee SI and income tax, and is paid out.
- New business relief (NeuFöG)SV
Health insurance fixed at the minimum base for the first two years, without reassessment. Pension is unaffected.