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  • Over-payment (Überzahlung)
    Lohn

    Pay above the KV minimum: what minimum and actual raises do to it, and the over-payment in an all-in contract.

  • Overtime & premium relief (§ 68)
    Lohn

    Tax-free overtime, SFN and SEG premiums under § 68, and why tax-free is not the same as SV-free.

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