- is the Jahressonderzahlung also taxed?
- Suppose I start in the middle of the tax year, so I only earn half of what I would in a year. Do I still pay approx. 40% or does it come under a lower tax bracket?
HR should imho be doing the precalculation (monthly deduction) based on only your remaining income for that fiscal year if you hand them an empty tax card. File a tax return at the end of the year to be sure...
- How is TVöD salary compared to that in the private sector? (e.g. TVöD 12, compared to an entry level engineering job at Siemens)
Actually, for entry-level, often not that bad - especially now with the crisis.
TVöD Group 12, Level 1, West is 34,880 € p.a. (39-hour work week) including the annual holiday pay plus a non-descript performance-based annual bonus regulated by employer-specific rules (probably somewhere around max. 1%, will be renegotiated this year iirc).
Siemens uses the ERA payment scheme, and has apparently for the past 3-4 years increasingly been pushing entry level jobs down to ERA EG 9, which comes out to about the same pay, maybe slightly less (too lazy to do the calculations, should come out somewhere in the 34-36k range). ERA EG 10, the next pay level, roughly corresponds to TVöD Group 12 Level 2 West pay, which you'd get after one year.