Field help:
(2018)
Wages without tax deduction
Tick this box if you received wages without tax deduction that was not entered in the Form N-AUS.
Taxable wages without tax deduction include, for example
- The salary paid by a third party,
- Loss of earnings compensation,
- Contributions made by public funds to the statutory pension insurance scheme and to employers' contributions to health insurance schemes in accordance with the law on supporting the termination of agricultural employment,
- The taxable part of the financial settlements (please explain on a separate sheet the tax-exempt benefits paid so far).
Important: You do not have to enter a mini-job (450-Euro-Job) here. For this employment relationship, the employer pays flat-rate taxes and social security contributions. The part-time employee does not pay any taxes or social security contributions. The income from the mini-job does not have to be stated in the tax return.
