Ms Frost works as a permanent employee in an office. What does she not have to pay out of her salary?
Einbürgerungstest, question 285 German original
Frau Frost arbeitet als fest angestellte Mitarbeiterin in einem Büro. Was muss sie nicht von ihrem Gehalt bezahlen?
- Lohnsteuer income tax
- Beiträge zur Arbeitslosenversicherung unemployment insurance contributions
- Beiträge zur Renten- und Krankenversicherung pension and health insurance contributions
- Umsatzsteuer value added tax
Show the answer
Correct answer: Umsatzsteuer value added tax
Why?
Income tax and contributions to pension, health and unemployment insurance are deducted from the salary automatically every month. Value added tax (VAT) is not: it is included in the price of goods and services, and the businesses that sell them pass it on to the Finanzamt (tax office).
Key term: Umsatzsteuer = value added tax