III. Wage tax computation by your employer

When computing your wage tax, your employer can already take account of certain tax exemptions or tax benefits. The following chapter gives you an overview with the following contents:

• Travelling between home and work — lump sum for commuters and transportation organised by an employer; Public transport ticket (Öffi-Ticket)
• Tax-exempt services by your employer (e.g. childcare facilities, health insurance or provisions for the future)
• Business trips (information on the mileage allowance, as well as on per-diem allowances for business trips)
• Other remunerations in the form of holiday pay, Christmas bonus and severance payments
• Miscellaneous bonuses, supplements and overtime