Question 285 · Federal question
Ms. Frost works as a permanent employee in an office. What does she not have to pay from…
German original (as asked in the real test)
Frau Frost arbeitet als fest angestellte Mitarbeiterin in einem Büro. Was muss sie nicht von ihrem Gehalt bezahlen?
- A Lohnsteuer
- B Beiträge zur Arbeitslosenversicherung
- C Beiträge zur Renten- und Krankenversicherung
- D Umsatzsteuer ✓ Correct answer
Translation
Ms. Frost works as a permanent employee in an office. What does she not have to pay from her salary?
- A Income tax
- B Contributions to unemployment insurance
- C Contributions to pension and health insurance
- D Value-added tax ✓ Correct answer
Explanation
Employees have wage tax and social insurance contributions (unemployment, pension, health) deducted from their salary. Value-added tax (VAT) is a consumption tax added to goods/services and handled by businesses, not taken out of an employee’s paycheck.
Tips
- Identify whether the item is a payroll deduction (wage tax, social insurance) versus a consumption or business tax.
- Recall that social insurance in Germany typically includes health, pension, unemployment, and long-term care.
- VAT is linked to sales of goods/services and is not deducted from wages.
- Use keywords: payroll (Lohnsteuer, Sozialversicherung) vs. sales/consumption (Mehrwertsteuer).
- Eliminate options that are standard employee deductions.
Practice in the app
