Details van ontslagvergoeding
Berekeningsresultaat
Netto ontslagvergoeding
14741.38€
Bruto ontslagvergoeding€20,000
Netto uitbetaling€14,741
InhoudingenBedrag
Belastingen (1/5-regeling)- €5,259
Sociale zekerheid0 € (Vrijgesteld)
Belastingbesparing€401
Belangrijke mededeling
Ontslagvergoedingen in Duitsland zijn vrijgesteld van sociale premies, maar zijn volledig onderworpen aan inkomstenbelasting.
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.