Distinguish gross salary from the amount paid out.
The agreed gross salary is not automatically the amount arriving in the bank account. Payroll takes social insurance contributions and any applicable taxes into account. The test specifically asks you to identify the insurance contribution among four options.
The employer makes the required registrations and remits contributions. The wage deduction is the employee's share; the employer additionally bears the shares assigned to them.
The other three answers
The other three terms name benefits, not the corresponding payroll deduction.
Social welfare
Social assistance is a benefit subject to its own eligibility conditions. It is not the name of the automatically withheld social insurance contribution.
Child benefit
Child benefit is a family benefit. It is not an insurance contribution deducted from an employee's salary under that name.
Housing allowance
Housing allowance supports eligible households with housing costs. It is not the social insurance deduction on a payslip.
“Permanently employed” is simplified test wording.
A fixed-term employment contract can also be subject to social insurance. The legal employment and insurance-status rules are decisive, not simply whether the contract is permanent.
Special forms of work and particular insurance branches have exceptions and their own rules. The test sentence is therefore not a complete calculation for mini-jobs, self-employment or an individual insurance status.
Section 28g · Contribution deduction · Social Code IV ↗Employed → payroll → social insurance contributions.
Distinguish benefits such as child benefit and housing allowance from contributions.
Three words for this question
- das Bruttogehaltgross salary
- Salary before the relevant deductions.
- der Arbeitnehmeranteilemployee contribution share
- The portion of a contribution borne by the employee.
- die Gehaltsabrechnungpayslip / payroll statement
- The statement showing earnings, deductions and the amount paid out.