Field help:
(2022)
2. Time periods without entitlement to wages
Enter here the number of time periods without entitlement to receive wages that were recorded for you on the employment tax statement as number "U" (= interruptions) (permissible values: 1-99).
The employer must mark time periods without entitlement to wages with the capital letter "U" (for interruptions) if there was no entitlement to wages for at least 5 consecutive working days. Tax-free payments such as maternity pay, short-time allowance or bad weather allowance are not interruptions and are not stated.
As part of the income tax return, the tax office checks whether and, if so, which benefits were received by the employee during the interruption period.
Number 2 on the employment tax statement:
"Time periods without entitlement to wages"
