Manager wants domestic helpA 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.
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.
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.
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. |