Kıdem Tazminatı Detayları
Hesaplama Sonucu
Net Kıdem Tazminatı Ödemesi
14741.38€
Brüt Tazminat€20,000
Net Ödeme€14,741
KesintilerTutar
Vergi (Beşte Bir Kuralı)- €5,259
Sosyal Güvenlik0 € (Prime tabi)
Önemli Uyarı
Almanya'da kıdem tazminatları sosyal güvenlik primlerinden muaftır ancak tamamen gelir vergisine tabidir.
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.