Grundsätzlich schuldet der Arbeitgeber dem Arbeitnehmer Bruttolohn. Es kann aber auch vereinbart werden, dass die vom Arbeitnehmer zu tragende Lohn- und Kirchensteuer sowie der Arbeitnehmeranteil am Gesamtsozialversicherungsbeitrag vom Arbeitgeber mit übernommen werden. Eine solche Vereinbarung über den Lohn, den der Mitarbeiter "auf die Hand bekommt", nennt man Nettolohnvereinbarung. Sie ist grundsätzlich zulässig und kann auch in Tarifverträgen vereinbart werden. Hier erfahren Sie dazu die Einzelheiten aus steuerlicher Sicht.

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Inhalt der Verfügung der OFD NRW

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Hier noch ein Auszug aus den Lohnsteuer-Richtlinien:

R 122 LStR Besteuerung des Nettolohns

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