Description This report calculates the flat-rate net amount from grossremuneration, in accordance with the official schedule for reducedhours compensation/winter compensation (RHC/WC), valid from 01/01/1998.It is possible to calculate either an individual value, or create atable containing flat-rate net amounts for gross amounts up to theperformance assessment threshold. The values can be calculated foreither the former East or West Germany. Values Individual value Only the values for the individual value entered are calculated Table A table of all values is printed Planned remuneration Calculation is made for planned remuneration Actual remuneration Calculation is made for actual remuneration. As planned remuneration and not actual remuneration is decisive in theofficial schedule for the low-income threshold, planned remunerationmust also be specified for the calculation. This leads to a differentamount of planned remuneration, depending on whether the plannedremuneration lies above or below the low-income threshold. Output Individual value The flat-rate net amounts for the gross amount entered are printed forperformance records A to D and performance groups 1 and 2. Table All values are calculated, from 0 upto the valid performance assessmentthreshold. The values are divided up at intervals of 50DM, as the grossamount for calculating the flat-rate net amount is firstly rounded upto the next 50DM. For gross amounts between 325 DM and 374,99 DM , forexample, the same flat-rate net amount will come out. |