- Wage tax (Lohnsteuer)Lohn
The income tax withheld monthly by the employer, same tariff as § 33 EStG.
- Wage workerVertrag
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.