Question 285
Frau Frost arbeitet als fest angestellte Mitarbeiterin in einem Büro. Was muss sie nicht von ihrem Gehalt bezahlen?Ms. Frost works as a permanent employee in an office. What does she not have to pay from her salary?
Options
- LohnsteuerIncome tax
- Beiträge zur ArbeitslosenversicherungContributions to unemployment insurance
- Beiträge zur Renten- und KrankenversicherungContributions to pension and health insurance
- UmsatzsteuerValue-added tax
Explanation
Income tax and social security contributions are withheld from wages, but value-added tax (Umsatzsteuer) is charged on the sale of goods and services, not on salaries. Therefore an office employee does not pay Umsatzsteuer from her pay cheque.