Ms Frost works as a permanently employed member of staff in an office. What does she not have to pay from her salary?

EDITORIAL LEARNING AID

Why is this answer correct?

Value added tax is charged when buying goods and services and is not deducted from a salary; it is included in the price. Wage tax (a) and contributions to unemployment insurance (b), pension and health insurance (c), by contrast, are deducted directly from gross pay.

VAT is paid when shopping, not from your salary.

This translation and explanation are editorial learning aids. The official German wording and answer key govern the examination.