How can employer and union agree to tax-free payments? The German news reports that the employer and employee representatives have reached a new collective labour agreement covering metal and electricity industries. I was surprised by on aspect of the agreement: Hinzu kommen steuerfreie Einmalzahlungen von insgesamt 3000 Euro. Translation: Additionally there are tax-free one-off payments of in total 3000 Euro. I can see why both parties appreciate the tax-free aspect, but how can they decide that? Normally all income is subject to income tax and only the government could make exceptions. Is the government involved or is there some other way in which an employer can decide that an employee needs to pay no income tax for a particular special payment?
certain kinds of payments just are tax-free There are several kinds of tax-free special payments in germany, such as certain types of additional payments (for example &quot;Vermögenswirksame Leistungen&quot; and &quot;Steuerfreibeträge&quot;), or gifts within a certain value (e.g. goods/services up to 50 € a month). In this case, they most likely fully use the &quot;Inflationsausgleichsprämie&quot;, which is tax-free up to 3000 €.
Yes. The European Enforcement Order is an explicit procedure for uncontested claims like this. That means no German court is involved (unlike Dale M's answer suggests). The Greek Court files an EEO, and this can be enforced directly in Germany without going through German courts again. That means you can face wage garrisons, bank account freezes etcetera.
First, Texas law requires the employer to give a written earnings statement to any employee which reports the rate of pay, the total amount of pay, deductions, and hours worked if the job is paid at an hourly rate. The law also says that an earnings statement may be in any form determined by the employer. Second, there is no law requiring there to be a single earnings statement or a combined statement, in case a person is paid at different rates, the requirement is simply that the information must be provided. It is legal to hire a person to work at different rates, as long as they have some mechanism for tracking what a person is doing. It is required that they pay you a different rate for working more than a certain number of hours, which will therefore be reflected in the earnings statement.
Not as such. As the contract author, you must clearly and specifically identify risks that you want to other party to accept. Your whims i.e. &quot;our own discretion&quot; are not a clearly identified risk. The trivial solution is to state that there are two payments, €150 up front and €850 afterwards. Then, you claim the right to waive (at your sole discretion) part or whole of the second payment. It should be noted that the tax implications of such a contract could be non-obvious. You probably have to claim the whole €1000 as income when the contract is signed, and any waived payment as a discretionary expense. You're unlikely to get a VAT refund on that €850, I suspect. So given that you'd have paid €187 to the Irish government, refunding €850 would be hard.
Law (regardless of its type) supersedes contract, provided it has jurisdiction over the persons bound by that contract. Contract provisions that are counter to law are generally held to be void. State law has authority over an employer's policies or hand book. However, there may be exceptions in state law (so I would double check). A frequent exception (at least in California law, which I am most familiar with) is for very small businesses. Another exception, from C.R.S. § 8-4-101(5), is if you are considered a "contractor" rather than an employee, per the government's determination. It is possibly worth your time to let you employer know of this conflict before termination if possible, so that they can adjust their policies, rather than in an adversarial position after termination, if only to avoid the headache.
What kind of contract would that be? One about... arbitration? One about &quot;I hereby relinquish my claim for payment of X?&quot; --- children cannot be taken away from their father, no matter what. - OP That contract is void in germany because this contract not only violates public policy, it tries to modify something that is regulated by law into a way that does offer less than the law demands as a minimum. That's not allowed in Germany. Further, a clause that gives custody to the father by default is also Sittenwidrig in Germany, and thus void under §138 BGB. So would be a clause that gives it to the mother by default by the way. In a case of controversy, only a court order can assign guardianship. And only the court can take guardianship away. When the kid is born its guardianship gets assigned to the parents as guardians by §1626 BGB. While it is possible to give your partner guardianship if you're not married under 1626a BGB it is explicitly impossible to assign guardianship for any compensation to either party (e.g. the mother or the new guardian may not receive anything other than the guardianship in the specific paper) under 1626b BGB. Thus a contract that does anything else in addition to guardianship, like a prenup, voids at least the guardianship clauses. And you have to tell the court about that assignment of guardianship under ($1626d BGB). Now comes the kicker: §1628 BGB forces the parents to apply to the court to solve any problems of huge impact, such as guardianship: So technically, mediation results are fully non-binding and you can not mandate it. Also, since all marriages are through the state, it needs a formal instrument of the state to be dissolved. The only three ways that the state ever allowed this to be done after WW2 were a) annulment through a court, which only was possible till 1998, or b) divorce through a court, c) death of one of the marriage partners. Yes, it takes a judge to divorce a marriage under $1313 BGB or one of the two married to die. Because you can't divorce without a filing in court, a clause that demands to divorce in some way that is not including §1313 BGB, that clause would be void. It might be legal to have a clause that demands to try to solve issues in arbitration before filing for divorce or sorting the belongings in such a way, but it can't supplant the court requirement.
Basically, "in the course of your employment" means "while you are working, or should be working, for the employer". If you're not using company resources or time to create or acquire the works in question, and the works are unrelated to company business, they're quite unlikely to become the company's property. (Particularly since the company almost certainly doesn't have an interest in controlling the distribution of your vacation photos.) When you let your personal side projects and the company's stuff get intertwined, that's where the troubles begin. Works made on company time, or using company resources, or to do company-related things, may be claimed by the company, and this agreement basically says you'll cede ownership of the works to them, patents and all, for whatever amount of money they decide it's worth paying you.
The English version of the taxman's web page does not indicate any specific exemption or reduction of taxation due to being under 18, however provision 102.3 says that The monthly taxable income of disabled people of I and II groups (except for veterans of war), persons under age of 18 with limited levels of health from any type employment shall be reduced by the amount of 200 manats. Provision 106.2, about exempt income says that Income tax rate for production enterprises owned by public organizations of disabled people, or children with limited levels of health shall be reduced by 50 percent if not less than 50 percent of employees at such enterprises are disabled people, or persons under age of 18 with limited levels of health. These provisions imply that it is legal for people under 18 to work. The Azerbaijan Labor Code section 42(3) says A person who has reached the age of fifteen may be a party to an employment contract. and 58(6) says that Employees under age of 18 may be allowed to hold multiple jobs if their total daily working hours do not exceed the reduced work hours provided for them in Section 91 hereof. which again implies that those under 18 may work for money. There are a number of other provisions that address employees under age 18. A freelancer is not an employee, so the labor code is technically not applicable to you, but it suggests that it is legal to freelance if you are under 18. Usually, restrictions are placed on people working for others and it is assumed that people can be self-employed relatively freely. One would have to hire a lawyer to be sure, though.