Really? Tax office is not interested on what was actually paid, but a full-time equivalent pay?
I mean, let's take someone who is working three days per week (not unusual here) for a compensation of 1500 € per month. That means 60 % of full working time. He or she gets 60 % of "full time" salary. The tax office would want to know the FTE salary of 2500 € per month, and not what was actually paid?
I think you're right, we're talking about different things :) I misinterpreted your comment - I was thinking of things like company cars, travel benefits etc. being considered part of the taxable pay package.
Ah yes - that is true as well. How to convert that kind of benefits into equivalent pay from which you calculate a median - that's not simple either.
For instance, in some country, a health insurance is tax-free and does not count towards a benefit, while in another it might be taxable income or considered part of pay. You could have expatriate employees in your team whose pay structure is entirely different from the rest. Now, if you have a multinational company, how do you put those employees into the table from which you start to calculate this figure for how much the CEO can be paid? Not simple.
I mean, let's take someone who is working three days per week (not unusual here) for a compensation of 1500 € per month. That means 60 % of full working time. He or she gets 60 % of "full time" salary. The tax office would want to know the FTE salary of 2500 € per month, and not what was actually paid?
I think we're not speaking of the same thing...