{"id":4022,"date":"2026-03-24T13:36:51","date_gmt":"2026-03-24T13:36:51","guid":{"rendered":"https:\/\/www.brasser-accounting.de\/?post_type=glossar&#038;p=4022"},"modified":"2026-09-07T10:05:05","modified_gmt":"2026-09-07T10:05:05","slug":"types-of-pay","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/lohnarten\/","title":{"rendered":"Types of remuneration"},"content":{"rendered":"<section id=\"definition\">\n  <div class=\"snippet info\">\n    <p><strong>Types of remuneration<\/strong> are defined classifications within a payroll system used to differentiate between various salary components and payroll-relevant values. They make it possible, for example, to map basic remuneration, allowances, one-off payments or benefits in kind according to their respective characteristics.<\/p>\n  <\/div>\n<\/section>\n\n<section id=\"bedeutung\">\n  <h2>What are types of remuneration?<\/h2>\n\n  <p>In the <a href=\"\/en\/glossary\/wage-slip\/\">Payroll<\/a> different remuneration components can occur. So that these can be distinguished from one another in the payroll system and processed technically, they are assigned to specific Lohnarts.<\/p>\n\n  <p>Among other things, a Wage type can contain information about how a value is processed within billing and which tax or social security calculation categories it is assigned to.<\/p>\n\n  <p>However, the decisive factor for the actual tax and social security treatment is the legal classification of the respective set of circumstances, rather than solely the designation or technical setting of a Wage type.<\/p>\n<\/section>\n\n<section id=\"arten\">\n  <h2>What Lohnarts are there?<\/h2>\n\n  <p>Depending on the payroll system and employment situation, numerous different Lohnarten can be used. Typical groups include, for example:<\/p>\n\n  <ul>\n    <li>ongoing base remuneration such as monthly salary or hourly wage<\/li>\n    <li>Surcharges and allowances<\/li>\n    <li>One-off payments such as bonuses, holiday pay or Christmas bonuses<\/li>\n    <li>Benefits in kind and monetary benefits<\/li>\n    <li>further payroll-relevant allowances or deductions<\/li>\n  <\/ul>\n\n  <p>The specific name, numbering and technical design of individual Lohnarts may vary between different billing systems.<\/p>\n<\/section>\n\n<section id=\"entgeltbestandteil\">\n  <h2>Wage type and pay component \u2013 what is the difference?<\/h2>\n\n  <p>A <strong>salary component<\/strong> describes the actual remuneration or the underlying factual situation, for example a monthly salary, an allowance or a bonus.<\/p>\n\n  <p>The <strong>Wage type<\/strong> by contrast, it is the technical or systematic classification used to process this remuneration component in the payroll system.<\/p>\n\n  <div class=\"snippet info\">\n    <p><strong>In short:<\/strong> The remuneration component describes what is being paid for \u2013 the Wage type maps this fact in the billing system.<\/p>\n  <\/div>\n<\/section>\n\n<section id=\"steuer-sv\">\n  <h2>Connection with tax and Social security<\/h2>\n\n  <p>Depending on the type of remuneration component, it can have varying effects on tax and social security calculation parameters.<\/p>\n\n  <p>In the billing, this can include, among other things, the <a href=\"\/en\/glossary\/tax-gross\/\">Gross taxable income<\/a> or that <a href=\"\/en\/glossary\/gross\/\">gross social security salary<\/a> to influence. The Wage type used must therefore be suitable for the professional and legal categorisation of the respective pay component.<\/p>\n<\/section>\n\n<section id=\"verwandte-begriffe\">\n  <h2>Related terms<\/h2>\n\n  <ul>\n    <li><a href=\"\/en\/glossary\/wage-slip\/\">Payroll<\/a><\/li>\n    <li><a href=\"\/en\/glossary\/tax-gross\/\">Gross taxable income<\/a><\/li>\n    <li><a href=\"\/en\/glossary\/gross\/\">gross social security salary<\/a><\/li>\n  <\/ul>\n<\/section>","protected":false},"template":"","glossar-kategorien":[18],"class_list":["post-4022","glossar","type-glossar","status-publish","hentry","glossar-kategorien-lohnbuchhaltung"],"_links":{"self":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar\/4022","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar"}],"about":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/types\/glossar"}],"wp:attachment":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/media?parent=4022"}],"wp:term":[{"taxonomy":"glossar-kategorien","embeddable":true,"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar-kategorien?post=4022"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}