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 are not payments made for the actual work carried out in the past, but payments the employee receives in connection with this past employment. 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. Over the wages from previous employment you calculate the wage tax/national insurance contributions, income-dependent contribution pursuant to the Health Care Insurance Act (Zvw) due on these benefits and, on occasion, the employed persons' insurance contributions. See also Uniform wage concept for payroll taxes.