400 euros base salary - income tax deducted
November 1, 2011 | 20,00 EUR | answered by Dr. Yanqiong Bolik
Dear Sir or Madam,
I work on a 400€ basis and am in tax class 5. This month I only earned 390€ gross, yet I had income tax deducted.
My employer (who always discriminates against me) says that he cannot change the tax class, but the change will only happen when it is noticed that I am already below the 400€ limit.
Do I have to accept this?
I would be very grateful if you could help me.
Yours sincerely,
A. Hegazi
Enclosures:
1. Payslip
2. Employment contract
Dear inquirer,
Thank you for your inquiry, which I will gladly answer taking into account your input and the rules of this platform.
Please note that my explanation is based on the facts presented, and that adding, omitting, changing information, or the ambiguity of information can change the tax result.
The payroll was issued for an employee with tax class 5 with wage tax deduction.
However, in the employment contract, a minor employment (a mini-job) was agreed upon, where the employer should bear the flat-rate social security contributions and the employee should take over the flat rate for tax payment. With a gross salary of 390 EUR, the flat rate for tax payment is 390*2% = 7.80 EUR (cf. §3 para. 1 of the employment contract).
There seems to be a mistake. You should have the payroll corrected based on the employment contract.
I hope I was able to assist you.
If there is still any uncertainty, please feel free to use the follow-up function.
Best regards,
Dr. Yanqiong Bolik
Tax advisor
Bildstöckle 6, 70567 Stuttgart
Tel: +49 (0)711 / 9332 2657
Email: info@zdbz.de
www.steuerberatung.zdbz.de
