Maybe I wasn't being clear enough. What I meant was to simply hide the deductions on the pay slip. Or go one step further, do not deduct them from the salary at the time of payout, but just postpone them and deduct them from the receiver's bank account (and make the bank responsible for making sure he doesn't send the money to Switzerland before it happens).

So the employee sees the huge number being transferred into his account. He can go on the internet and brag about how great salaries in Germany are.

Also, you are wrong here: "Reduced by half because of employer contributions". This only applies to very specific insurances like private pension funds, where there's a split.

Costs for health care aren't split like that, the employer deducts the full amount.

But thanks for the patronising comment. American?