Question 10
Ms. Frost works as a permanent employee in an office. What does she not have to pay from her salary?
German original: Frau Frost arbeitet als fest angestellte Mitarbeiterin in einem Büro. Was muss sie nicht von ihrem Gehalt bezahlen?. In the test, all questions are asked in German.
Answer options
- Wage tax
- Contributions to unemployment insurance
- Contributions to pension and health insurance
- Value added tax — Correct answer
Explanation
Value-added tax (VAT) is a consumption tax that is due when buying goods or services. Employees pay it indirectly as consumers, but it is not deducted directly from their salary like income tax or social security contributions.
Key terms in this question
- must / has to — A modal auxiliary verb that expresses obligation or necessity. It indicates that something is required or mandatory.
- Woman / Mrs. / Ms. — A female person. The word is also used as a polite form of address for adult women, for example 'Frau Müller'.
- work / labor — Work is an activity that people do to earn money or accomplish something. It can be physical or mental in nature.
- her / their — A possessive pronoun indicating that something belongs to a woman or to a group of people. It changes its form to match the noun it refers to.
- her / their — Possessive pronoun indicating that something belongs to a female person or a group (plural). Its form changes depending on the grammatical case of the noun it refers to.
- employed — Being employed means working for an employer under a formal work contract and receiving a regular salary in return.
- employee — An employee is a person who works for an employer and receives a fixed salary in return. They have a work contract and are subject to compulsory social insurance.
- to pay — To give money in exchange for a product or service. For example, you pay in a shop when you buy something.