Enter your monthly base salary and the cash-handling allowance the employer pays per month. The exempt limit is 5% of the fixed monthly remuneration, that is (14 × base salary) ÷ 12.
| Fixed monthly remuneration (14 × base ÷ 12) | €1,166.67 |
| Exempt limit (5%) | €58.33 |
| Cash-handling allowance (month) | €75.00 |
| Exempt part (month) | €58.33 |
| Taxed part (month) | €16.67 |
| Social Security on the excess (11%) | −€1.83 |
| Total allowance (12 months) | €900.00 |
| Exempt part (year) | €700.00 |
| Taxed part (year) | €200.00 |
Whatever exceeds 5% of the fixed monthly remuneration stops being exempt and counts as employment income (category A).
The taxed part also enters income tax, at your rate. This estimate only deducts the 11% Social Security; the income tax depends on your bracket.
Estimate for employees who handle cash. It applies the 5% to the fixed monthly remuneration (14 × base salary ÷ 12) and deducts 11% Social Security on the excess. It does not compute the income tax on the taxed part.
Educational estimate, not advice. The 5% exemption and the 11% Social Security are official. It does not compute the income tax on the taxed part. Always check your payslip.