Wages from present or previous employment

Wages from present employment

The wages from present employment are the wages paid to the employee for the employee's work. These include, for example, the wage paid each wage period, holiday pay, year-end bonus (the 13th month), bonuses and profit-sharing bonuses. It is not important when you pay out the wage. For example, holiday pay which you pay after the end of the employment is also considered wage from present employment.

Wages from previous employment

Wages from previous employment usually relate to an employment that has ended. They are not payments for the work itself, but payments the employee receives because they worked in the past. Several benefits, including pension benefits and early retirement benefits, are regarded as wages from previous employment. Severance payments are also regarded as wages from previous employment. On wages from previous employment you calculate wage tax/national insurance contributions, the income-dependent Zvw contribution and, in some cases, the employee insurance contributions. See also Uniform wage concept for payroll taxes.