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Anstellung oder Verbeamtung? Zur Berechnung nettoeinkommensäquivalenter Zuschläge

  • Blaufus, Kay
  • Bob, Jonathan
  • Schanz, Sebastian
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    Die unterschiedliche Behandlung der Entlohnung von Beamten und Angestellten insbesondere bei der Sozialversicherung führt dazu, dass bei übereinstimmendem Nettogehalt die Bruttoentlohnung von Beamten unter der Bruttoentlohnung von Angestellten liegt. In dem Beitrag werden die nettogehaltsäquivalenten Bruttogehälter von Beamten und Angestellten unter Berücksichtigung von Sozialversicherungsbeiträgen und der Besteuerung ermittelt. Es zeigt sich, dass der Zuschlag zu der Bruttoentlohnung von Beamten zur Erreichung von nettogehaltsäquivalenten Bruttogehältern von Angestellten maximal etwa 11.000 EUR beträgt.

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    Paper provided by arqus - Arbeitskreis Quantitative Steuerlehre in its series arqus Discussion Papers in Quantitative Tax Research with number 127.

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    Date of creation: 2012
    Date of revision:
    Handle: RePEc:zbw:arqudp:127
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