Enorme Auswirkungen für Millionen Menschen: Steuerklassen 3 und 5 vor dem Aus

Erstellt: 30.04.2023, 06:44 Uhr

Von: Robin Dittrich

Die Steuerklassen 3 und 5 stehen in Deutschland vor dem Aus – das betrifft Millionen Ehepaare. Erhalten Arbeitnehmer dann weniger Netto vom Brutto?

Bremen – Von der Bundesregierung wird eine Abschaffung der Steuerklassen 3 und 5 geplant. Wer in Deutschland heiratet, hat die Wahl zwischen den Steuerklassen 3, 4 und 5. Eine Umstellung von den Klassen 3 und 5 auf 4 hätte für Millionen Menschen in Deutschland finanzielle Auswirkungen.

Welche Auswirkungen hätte ein Wegfall der Steuerklassen 3 und 5?

In der Regel verdienen Ehepartner in Deutschland nicht die gleiche Summe. Für viele Paare ist es deshalb sinnvoll, nicht in derselben Steuerklasse zu sein. Die meisten Paare entscheiden sich laut dem Statistischen Bundesamt deshalb noch immer dafür, die Kombination aus den Steuerklassen 3 und 5 einzugehen. Insbesondere, wenn ein Partner deutlich mehr verdient als der andere, bringt das finanzielle Vorteile. Jedoch nicht für den Wenigerverdienenden – der hat dadurch höhere Abzüge als eigentlich nötig.

Diese Abzüge werden am Ende des Monats durch die Vorteile der Steuerklasse 3 wieder ausgeglichen. Verdienen beide Partner doch ein sehr ähnliches Gehalt, bietet es sich an, dass das Ehepaar die Steuerklasse 4 wählt. Durch einen Wegfall der Steuerklassen 3 und 5 sollen vor allem Frauen weniger benachteiligt werden. Diese sind größtenteils der schlechter verdienende Teil eines Ehepaares, auf dem Papier sieht das erzielte Einkommen dann noch schlechter aus. Lisa Paus von den Grünen hofft, dass durch eine Steuerreform „die ökonomische Gleichstellung von Frauen gestärkt wird.“

Weniger Netto vom Brutto? Diese Auswirkung hat die Steuerklasse 4 für Ehepaare

Wer im Jahr 2023 ein monatliches Bruttoeinkommen von 4000 Euro hat, kinderlos ist und in der Steuerklasse 3 ist, erhält rund 2911 Euro Nettolohn – das sind fast 73 Prozent des Bruttolohns. Hat der Arbeitnehmer allerdings die Steuerklasse 4, werden netto nur noch 2598 Euro erhalten – das Nettoeinkommen verringert sich auf 65 Prozent. Verdient der andere Ehepartner „nur“ 3000 Euro und liegt in der Steuerklasse 5, erhält dieser nur rund 1725 Euro netto, also knapp 57,5 Prozent des Bruttolohns. In der Steuerklasse 4 würde sich der Nettolohn auf 2050 Euro erhöhen, also auf 68 Prozent des Bruttoeinkommens.

Steuerklasse 1: Alleinstehende

Steuerklasse 2: Alleinerziehende

Steuerklasse 3: verheiratet / ein Schwerverdiener

Steuerklasse 4: verheiratet / Standardfall

Steuerklasse 5: verheiratet / Geringverdiener

Steuerklasse 6: mehrere sozialversicherungspflichtige Jobs

Gemeinsam würden beide Ehepartner 4648 Euro netto in der Steuerklasse 4 statt 4636 netto in den Steuerklassen 3 und 5 erhalten. Deutlich krasser wäre die Differenz, wenn der schlechter verdienende Partner 2000 Euro brutto erhält – in Steuerklasse 4 hätten die Ehepartner dann fast 100 Euro weniger pro Monat. Am Ende des Jahres gleicht sich dieser geringere Verdienst durch die Einkommenssteuererklärung ohnehin wieder aus. Sind beide Ehepartner in der Steuerklasse 4, soll zumindest eine hohe Nachzahlung verhindert werden. Vier Millionen Ehepaare sollen sich aktuell in den Steuerklassen 3 und 5 befinden.

Gov’t talks to power firm to end Occidental Mindoro blackouts

The state electrification agency ordered Occidental Mindoro’s sole electricity provider to run its three generators, despite possible financial losses,to end the province’s power crisis. The company shut down two ofits power plants after failing to getits fuel subsidy from the National Power Corp. and also because it was unsure it could pass on its fuel costs to consumers.

By: Madonna T. Virola, Nestor Corrales - @inquirerdotnet

Weeks of power outages in Occidental Mindoro, with some days lasting up to 20 hours, ended on Friday after the owner of three power plants in the province resumed full operation despite facing potential financial losses.

The Occidental Mindoro Electric Cooperative (Omeco) said on its Facebook page that there were no more reports of blackouts in the province as of Friday night.

“Full capacity na! (Now at full capacity),” said Omeco, referring to the three power generators operated by Occidental Mindoro Consolidated Power Corp. (OMCPC), Omeco’s sole power supplier.

Omeco said it had successfully supplied the peak demand requirements of 29 megawatts to 30 megawatts to the province, which grappled with hourslong daily power outages since early this month.

According to Omeco, all three OMCPC power plants were running at full combined capacity of over 30 MW.

These are the 5-MW power station in Sablayan; the 7-MW plant supplying electricity to Mamburao, Paluan, Sta. Cruz, and Abra de Ilog towns (Mapsa); and the 20-MW station supplying power to the municipalities of San Jose, Magsaysay, Rizal and Calitaan (Samarica).

The National Electrification Administration (NEA) said in a statement on Saturday that with all three plants operating, OMCPC would be able to supply about 30 MW to 32 MW to Omeco, “which should result in the substantial lessening, if not complete elimination, of blackouts in the province.”

Occidental Mindoro had a population of 525,354 in 2020, according to a census by the Philippine Statistics Authority. There are around 90,000 electricity subscribers in the province, over 83,000 of which are residential.

Since April 13, OMCPC has been operating only one power generator—the 7.5-MW Samarica power plant—because it did not receive its fuel subsidy from the National Power Corp. (Napocor).

The subsidy is given to private power providers as a form of incentive for operating in off-grid areas like Occidental Mindoro. It is also intended to lower the electricity cost for people in areas not connected to the Luzon, Visayas and Mindanao power grids.

In a report to Malacañang on Friday, the NEA said that Administrator Antonio Mariano Almeda met with OMCPC owner Luis Manuel Banzon on Thursday to discuss remedies to the province’s power crisis.

As a result of the meeting, the company “agreed” to run its three power plants, the NEA said in a statement.

The NEA did not mention the nonpayment of Napocor’s fuel subsidy to OMCPC.

But it said that during the Thursday meeting, it was determined that the “apparent reason” OMCPC was not operating its Sablayan and Mapsa generators was because it was unclear whether OMCPC’s fuel costs could be passed on to consumers through Omeco.

Potential losses

The NEA said OMCPC would run its three power plants despite potential financial losses and not having an approved rate from the Energy Regulatory Commission (ERC) for its Samarica power plant which would enable the company to recoup its losses.

“Banzon’s decision was driven by his desire to help alleviate the power crisis in the province,” the NEA said.

But in a press statement from Presidential Communications Secretary Cheloy Velicaria-Garafil, OMCPC appeared to have been pushed by the NEA to run its power plants.

“Upon the orders of the NEA administrator, the NEA said OMCPC agreed to run its three power facilities notwithstanding any potential financial losses to Banzon and despite not having an approved rate from the ERC for the Samarica power plant which would allow him to recoup his cost of operations,” Garafil said.

“Banzon, while initially hesitant, agreed to operate the power plants … notwithstanding the expected financial losses, to supply residents in the province with electricity,” she said.

The ERC had given provisional approval to the power supply agreements (PSAs) of Sablayan and Mapsa with Omeco while OMCPC was still processing its PSA for Samarica, according to Garafil.

“Before requesting that OMCPC operate its power stations, the NEA official sought the clearance of Department of Energy Secretary Raphael Lotilla, who green-lit the arrangement,” she said. 

Garafil said OMCPC was not operating two of its power plants because of the issue of whether its fuel cost was “a pass-through cost.”

The ERC earlier explained that pass-through costs are amounts collected from electricity end-users other than the distribution charge, which is the fee for using the facilities that deliver electricity to consumers.

—WITH A REPORT FROM MEG ADONIS

Tourism recharged

To live up to its mandate of being the true representative of the country’s tourism stakeholders, the new TCP Board also appointed various representatives of the industry’s various sectors and regions.

BY DEEDEE SIYTANGCO

Apr 30, 2023 00:52 AM

  

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Another long weekend will end tomorrow, Labor Day. Traditonally, the day will be marked by fiery speeches from labor leaders and activists and a handful of rallies and demonstrations. So expect those tomorrow.

But May is also the month of the Blessed Mother Mary, so the churches will have the offering of flowers after the masses. I love this religious tradition, which is practiced all over our country. Little girls in white dresses carry their flower offerings to Mary, a lovely, inspiring sight!

Many of our friends and relatives have had the chance to have reunions again and go to their favorite vacations spots, beaches, parks, and the like. The cafés and little eating places are thriving too, thanks to improved highways and by-ways to the provinces.
Tourism is thriving too, enjoying a re-birth so to speak despite the fear of a new Covid variant. Again we are asked to wear masks in public places as a precaution, so please do to contain the spread. In the meantime, enjoy the long, hot summer days ahead.

A good friend of mine and a pillar in our Bulong Pulungan media forum, Bob Zozobrado, is right in the middle of the tourism revival. In fact he is leading a spark-plug group. The Tourism Congress of the Philippines (TCP) recently convened and elected its new board of trustees for the period 2023-2025.

Other tourism industry stalwarts elected were James Montenegro of Chroma Hospitality as executive vice-president,  Cindy Marie Virar of Marcian Garden Hotel Corp. as secretary,  Margarita Munsayac of Maribago Bluewater Beach Resort as Treasurer, and Harry Morris of Hijo Resources Corp., as PRO.

President Bob Zozobrado with Tourism Secretary Christina Garcia Frasco

TCP was created by the Tourism Act of 2009 under Republic Act 9593 to serve as the private sector consultative body to assist the government in the development, implementation, and coordination of Philippine tourism policies. Its hundreds of members come from all sectors of the tourism industry all over the country.

To live up to its mandate of being the true representative of the country’s tourism stakeholders, the new TCP Board also appointed various representatives of the industry’s various sectors and regions. Rolando Cañizal of Rajah Travel Corp. is the vice-president for Luzon,  Peter Tay of Boracay Adventures, Inc. is the vice-president for Visayas, and Marilou Ampuan of Bloomers Travel and Tours is the vice-president for Mindanao.

The sectoral representatives for Luzon are Sylvia Elvira Domingo of Philippine Airlines as  trustee for transport,  Michael Jaey Albaña of SMX Convention Center as trustee for MICE (Meetings, Incentives, Conferences, Exhibitions),  Javier Hernandez of LIO Tourism Estate as trustee for Tourism Estate Development.

The Visayas has Maria Theresa Acelo of Check Cars Transport System as trustee for transport;  Celso Jimenez of Micro Soph Events Management Services as trustee for MICE, Eduard Loop of Cebu Safari and Adventure Park as trustee for Tourism Estate, and Jaime Sarte III of Feel Deep Scuba Diving Services as trustee for Other Accredited Tourism Enterprises.

The new set of TCP officers being inducted into office by Tourism Secretary Frasco

Mindanao is represented by Mary Ann Montemayor of Konkordans, Inc. as trustee for MICE and Clyde Gamola of PHINMA Cagayan de Oro College as trustee for Other Accredited Tourism Enterprises.

In connection with its mandate of being the continuous link between the country’s tourism stakeholders and the Department of Tourism (DOT), consultative meetings with the various tourism sectors have already been scheduled in the different regions starting in June, with the tourism enterprises in Luzon, followed by a similar one in the Visayas and another one in Mindanao.

To ensure that operational standards of all tourism enterprises in the country are up to par with our foreign counterparts, the TCP is helping the DOT with its continuous drive to make all tourism-related businesses DOT-accredited.

Bob loves facing a big challenge but he is excited and eager to help the industry he loves.

La Salle trounces UE, finishes elims on high note

BY MANILA BULLETIN SPORTS

  

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AT A GLANCE

• At 13-1, this was De La Salle's best record at the end of elimination round since its Season 76 (2013-14) 14-0 sweep before faltering to Ateneo in the Finals.

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Final Four-bound De La Salle made swift work of University of the East, 25-17, 25-20, 25-17, to enter the UAAP Season 85 women's volleyball post-season on a four-game winning streak Saturday, April 29, at the Filoil EcoOil Centre in San Juan City.

Thea Gagate scores for De La Salle in its final eliminations match against University of the East. (UAAP Images)

The Lady Spikers now await their semis foe between Adamson University or University of Santo Tomas depending on their final elimination matches Sunday, April 30.

At 13-1, this was De La Salle's best record at the end of elimination round since its Season 76 (2013-14) 14-0 sweep before faltering to Ateneo in the Finals.

"Yun din naman yung sinabi namin na mindset sa kanila before this game na yung UE wala nang mawawala sa kanila, hindi tayo pupwedeng magrelax," said Lady Spikers assistant coach Noel Orcullo.

"Sinabi lang namin paghandaan yung dadating na semis kaya kailangan all out tayo ngayong last game natin," the long-time deputy of Ramil de Jesus continued.

The Lady Warriors held an 8-5 lead in the third set but not for long as they shot themselves on the foot with three straight errors to allow De La Salle to equalize at 9-all.

Shevana Laput, Jolina Dela Cruz, and Angel Canino then clicked to give the Lady Spikers the 15-10 advantage all the way to the 25-17 final.

Angel Canino led De La Salle anew with 13 points on nine attacks, two blocks, and two aces to go with eight excellent receptions, while Dela Cruz added eight points and seven digs.

Leiah Malaluan returned to action and dropped six points, while Thea Gagate and Amie Provido notched six and five points, respectively.

KC Cepada produced a game-high 16 points while Van Bangayan added 10 points and nine digs. Ja Lana also got nine points and eight excellent receptions.

The Lady Warriors ended the season at 1-13.

Yllana Marie Aduana crowned Miss Philippines Earth 2023

BY ROBERT REQUINTINA

  

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AT A GLANCE

• Crowd favorite Yllana Marie Aduana, who finished college at Centro Escolar University, edged out 27 other eco-warrior candidates in the environment-driven pageant. She was crowned by outgoing Miss Philippines Earth 2022 Jenny Ramp. 

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Miss Philippines Earth 2023 Yllana Marie Aduana (YouTube screenshot

A 24-year-old model and actress, who encourages people to be eco-friendlier and live the zero waste, was crowned Miss Philippines Earth 2023 during a competition held in Toledo City, Cebu Saturday night.

Crowd favorite Yllana Marie Aduana, who finished college at Centro Escolar University, edged out 27 other eco-warrior candidates in the environment-driven pageant. She was crowned by outgoing Miss Philippines Earth 2022 Jenny Ramp. 

Yllana, of Siniloan, Laguna, will represent the Philippines at the Miss Earth 2023 beauty pageant in Vietnam later this year. She stands 5'7 tall and measures 33-23-36.

She is a graduate of medical technology at the Centro Escolar University Makati, a satellite campus of CEU Manila, in 2018.

The top five candidates were asked a common question during the final question-and-answer portion. The final question was: "What do you think people in the future would say about your generation?"

She answered: "I would definitely say that our generation, although misconstrued as very ardent, I would have to say that we use our voices for a reason and that is to always speak up for the things that we know are right and for the things that we know we deserve. That is why we are very ardent about it. That is why I’m also conducting colloquiums on the 17 Sustainable Development Goals and their interconnectedness to nature in hopes to precipitate people’s eco-consciousness because our future is the linebackers and the pioneers of environmental amelioration, and we should always take advantage of it at all costs."

Prior, in the top 10 hashtag question-and-answer portion,  Aduana picked the word "safety" and expounded on food and water security.

"Safety plays a very salient role in our lives. We have to always be secured, not only safe but also in terms of water security, and food security because as Miss Philippines Earth, I know that I am a hardworking person and I can always incorporate this in order for us to achieve safety at all costs and protect Mother Earth the way she protects us all with all safety," she said.

Aduana earlier said that she wants to become Miss Philippines Earth 2023 because "this is really what my heart wants."

"I know that I have the capacity and knowledge to wear the crown and perform the responsibilities of spreading awareness on climate reality, encourage people to be eco-friendlier and live zero waste and a sustainable lifestyle, and most importantly, to take action to prevent ecological collapse and inspire other people through edifying them to do the same," Aduana said. "More than anything, I am primed to be not a queen of the Earth but a queen for the Earth."

Her advocacy is called E.A.R.T.H. Education. Where E.A.R.T.H. stands for Environmental Awareness and Action to Restore and Transcend Home through Education. 

"As an ardent advocate of education and the environment, I am firm in the fact that education is the solution to any problem there is on this planet.

Miss Philippines Earth 2023 Yllana Marie Aduana (center) and her elemental court (Youtube screenshot)

"That’s why through my non-profit organization called Edukasyon for Every Juan, I will use it as my medium to help in the fight against climate change by organizing seminars and colloquiums and educate people on climate reality. 

"One specific approach to do that is through the framework I like to call, the POSITIVE BELEAF framework where P.O.S.I.T.I.V.E. stands for all the positive things we can do to be eco-friendlier and when performed, it will result to B.E.L.E.A.F. which stands for a set of positive outcome towards a greener planet," Aduana explained.

Other winners:

Miss Philippines Air 2023: Kerri Reily (Mangatarem, Pangasinan)

Miss Philippines Water 2023: Jemimah Joy Zabala (Puerto Princesa City)

Miss Philippines Fire 2023: Sha'uri Livori (Fil-Com of Melbourne, Australia)

Miss Philippines Eco-Tourism 2023: Athena Auxillo (Toledo City)

Also in the top 10 were: Queenie Salac (Fil-Com Milan, Italy), KC Falcasantos (Dipolog City), Ma. Cristina Tallador (Iloilo City), Cea de Jesus (Taguig City) and Princes Lazaga (San Jose, Nueva Ecija).