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B2-Deutsch Block 01- Freizeit in Deutschland ist wichtig

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Chapter 22 of 21
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4.1 Regelungen im Job

What is a „Gehaltsabrechnung“?

In a “Gehaltsabrechnung” (payroll) or “Lohnabrechnung” (payslip) the components that make up the wage or salary of employees in a certain period of time, is documented. In addition, the payroll/payslip enables employees and employers to track the payment of wages and salaries. “Gehaltsabrechnung” is the generic term and summarizes the payroll and the payslip.

Is there a difference between “Lohn” and “Gehalt”?

There is!
Employers can pay employees in two ways: through a wage (Lohn) or a salary (Gehalt). In the case of wages, the employee is paid according to the hours worked – the final amount may vary monthly. The salary is a fixed amount that is paid monthly. It does not matter how long the employee has actually worked.

In the main part of the payroll, under “Gross pay” you can see whether it is a wage or salary.

In your payroll you get an overview of:
– Gross salary and net salary
– Fringe benefits / non-cash benefits
– Capital-forming benefits
– Contribution to the company pension scheme
– Tax allowances
– Church tax deduction
– Social security contributions
– Personal deductions
– Expense allowances
– Avail