Personalverrechnerprüfung Practice Questions - Austria Fachprüfung Für Den Beruf Des Personalverrechners (BiBuG 2014) Exam

Gross salary less the employee social security share (18.07% for an Angestellter in 2026) gives the Lohnsteuer base; that base less allowances, then less wage tax, less union dues, plus tax credits, gives net pay Gross salary less the employee social security share gives the Lohnsteuer base; that base less wage tax, less the employer's Dienstgeberbeitrag and Kommunalsteuer, gives net pay Gross salary less wage tax gives the social security base; that base less the employee social security share gives net pay Gross salary less a flat 50% deduction covering both wage tax and social security gives net pay