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  • Wage tax (Lohnsteuer)
    Lohn

    The income tax withheld monthly by the employer, same tariff as § 33 EStG.

  • Wage worker
    Vertrag

    Like the salaried employee, SI rates identical since harmonisation. The difference today is in labour law.

  • Wohnbauförderungsbeitrag (employee side)
    SV

    Per-Land levy for social housing, employee share by Bundesland, what gets deducted from gross.

  • Wohnbauförderungsbeitrag (employer side)
    DG

    Per-Land levy for social housing, employer share as part of payroll add-on costs, varies by Bundesland.

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