Manager wants domestic help

A modern manager talks with his chief. Because he is able to write fast on the computer, he would like to have a domestic help instead of a secretary.

The arguments of the manager are clear and logical. At home are always problems with his also successfull wife about house work and care for the children. In the company is for him a secretary not very usefull, because he writes faster himself, than to call in a traditional manner a secretary.

  Professional and private usage

But as reasonalbe the arguments of the manager are, so unresonable are the tax laws to save humans with this. There is a strict border between good professional usage and bad private usage of humans.

Let's calulate the effects by the tax laws in Austria Ferbruary 2008.

Salery for Brutto per month Cost per year
Manager 5000.-- EUR 88867,77 EUR
Secretary 1500.--EUR 27555,90 EUR

But the domestic help would be an employee benefit. At 5000.-EUR brutto per month, the manager would receive only 28866,68 instead of 42644,6 EUR per year. The expenses for the manager increase to 91474,56.

  Compensate employee benefit with more salary

No, says the manager, so much less salary, only because I think a domestic help is more important than a secretary is impossible! A salary increase has to compensate the employee benefit!

A salary increase from 5000.-EUR to 6750.-EUR brutto compensates ths employee benefit. But with this, the yearly expenses for the manager increase from 88867,77 EUR to 118292.97. This are 29424,50 more per year.

  Tax system: saving at humans instead at energy

The historic development of our tax system. The problem of wasting in the change of time. Our tax system was created for a completely different situation.

Industrial revolution supported by government Industrial revolution supported by government
Taxes steer. The tax system should make the waste of human work impossible. Unproductive companies should not be able to pay workers any more.

Pigovian tax on humans
Only companies with the highest productivity should be able to effort humans. So the government legislated some pigovian taxes to avoid unrational human work places.

Cab driver, fuel extreme cheap
The cab driver drives all the day a car, nevertheless are the expenses for fuel far less than the taxes for human work.

CO2 tax makes cab driver cheaper
The big energy intensive companies spread by mass media fear and scare about the CO2 tax. The truth, even cab driving becomes cheaper.

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