Der Lohnzettel

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   title =>protected'Der Lohnzettel' (14 chars)
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   teaser =>protected'Wie kommt es von meinem Brutto am Lohnzettel zum ausgezahlten Betrag am Kont
      o?' (78 chars)
   bodytext =>protected'Inzwischen ist er auch bei uns in der Erzdiözese digital geworden: der 
      Lohn- bzw. Gehaltszettel. Das spart zwar Papier, der Inhalt des Lohnzettels 
      bleibt aber vielen ArbeitnehmerInnen ein Rätsel. Bruttolohn, Lohnsteuer
      , Sozialversicherungsbeitrag: Was verbirgt sich hinter diesen Begriffen? Im 
      Grunde ist der Lohnzettel nichts anderes als eine schriftliche Entgeltabrech
      nung. Damit sollen wir ArbeitnehmerInnen nachvollziehen können, wi
      e sich unsere Gehälter zusammensetzen. Anders gesagt: Es soll klar werd
      en, wie aus Brutto Netto wurde.
<b>Wer bekommt einen Lohn- bzw. Gehaltszett
      el?</b>
Seit 2016 m&uuml;ssen alle ArbeitnehmerInnen in &Ouml;sterreich ein
      en Lohn- bzw. Gehaltszettel bekommen. Derzeit bekommen wir diesen als eMail 
      direkt aus der Personalverrechnung zugesandt. Wer keinen erh&auml;lt, meldet
       sich bei seinem/ihren Beriebsr&auml;ten. Daf&uuml;r, wie die Entgeltabrechn
      ung aussehen muss, gibt es keine einheitlichen Regeln. Vielmehr kann diese j
      e nach Unternehmen anders aufgebaut sein, auch sind manche detaillierter als
       andere. Wir bekommen einen sehr detaillierten Lohnzettel auch mit den angef
      allenen&nbsp;Jahressummen.
<b>Welche Angaben muss der Lohn- bzw. Gehaltszet
      tel enthalten?</b>
Jedenfalls muss der Bruttobezug, die Bemessungsgrundlage
       zur Sozialversicherung, die Sozialversicherungsbeitr&auml;ge, die Bemessung
      sgrundlage zur Lohnsteuer und die Lohnsteuer angegeben werden.&nbsp;Der &Oum
      l;GB erkl&auml;rt die wichtigsten Angaben unter: <LINK http://www.derlohnzet
      tel.at/ _blank>derlohnzettel.at</link>' (1558 chars)
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