Letter W

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.