Detalles de la indemnización
Resultado del cálculo
Indemnización neta por despido
14741.38€
Indemnización bruta€20,000
Pago neto€14,741
DeduccionesMonto
Impuestos (Regla de un quinto)- €5,259
Seguridad social0 € (Exento)
Ahorro fiscal€401
Aviso importante
Las indemnizaciones por despido en Alemania están exentas de contribuciones a la seguridad social, pero están totalmente sujetas al impuesto sobre la renta.
What is the one-fifth rule for redundancy payments?
A redundancy payment in Germany is taxed beneficially as an "extraordinary income" (§ 34 EStG). The one-fifth rule protects you from high progressive tax brackets.
How is it calculated?
- Income tax is first calculated on your regular salary.
- One-fifth of the redundancy payment is added to calculate the tax difference.
- The tax difference is multiplied by 5 to determine the final tax amount.