Ms. Frost is a permanent employee in an office. What does she not have to pay out of her salary?

1. income tax
2. unemployment insurance contributions
3. pension and health insurance contributions
4. VAT (value added tax) ✓

VAT (value added tax) is only paid when you purchase goods or services, not as a deduction from your paycheck. Income tax is what's deducted from your salary, whereas VAT is already included in the price of your groceries!