Uniform salary concept 2013 is not so uniform.
With effect from 1 January 2013, the Wage Level Uniforming Act will come into effect. This Act regulates a uniform pay concept for the wage tax / national insurance contributions, employee insurance premiums and income-related contribution to the Health Insurance Act (Zvw). As a result, the current differences in the various wage bases are almost all canceled.
The new wage concept in 2013 will reduce the administrative burden, but can also result in an economic burden increase since all the employer’s premiums such as unemployment benefit, disability insurance, etc. will have to be paid over the addition of the company car. to become.
If the employee already earns more than the maximum daily wage of € 50,853, there will be no tax increases.
The addition for the company car remains excluded from the pensionable wage. Therefore, no pension accrual can take place after 2012.
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