Register and certify income tax
As an employer, you must withhold wage tax, the solidarity surcharge and, if applicable, church tax from your employees' wages every time they pay their wages.
You must calculate the amounts according to the personal taxation characteristics, which are stored in the database of the tax authorities as wage tax deduction characteristics (ELStAM) and must be retrieved by you.
At the end of each registration period, you must summarise the deduction amounts of all employed persons in a wage tax registration, transmit them electronically to the tax administration and transfer them there. You will not receive a tax assessment.
The registration period can be
- the calendar month
- the quarter or
- the calendar year.
This depends on the amount of tax to be paid.
At the end of the year, you must also transmit the data for the entire calendar year, print it out and give it to the employed person as an electronic wage tax certificate.
Attention: The wages of part-time employees and temporary workers may be subject to flat-rate taxation under certain conditions. If, for example, you employ a worker in a so-called mini-job, you must pay the flat-rate contributions for wage tax and health insuranceif, for example, you employ a worker in a so-called mini-job, you do not have to register the flat-rate contributions to wage tax, health insurance and pension insurance with the tax office, but with the German Pension Insurance Fund (Deutsche Rentenversicherung Knappschaft-Bahn-See ).
The tax office in whose district the employer's permanent establishment is located
- You are an entrepreneur,
- employ other persons on a full-time or part-time basis and
- pay more than 450 euros a month in wages for each of these persons.
Income tax return
Send the summary electronically to the competent office using the software you use. You can obtain the necessary signature certificate free of charge at Elster.de if you register there once.
You must keep a payroll account for each employed person for the respective calendar year. Among other things, the type and amount of wages paid as well as the withheld wage tax, solidarity surcharge and, if applicable, church tax must be entered in this account.
Electronic wage tax statement
At the end of the year, you must add up the wages and the tax and social security amounts in the wage account. Transmit these electronically to the tax authorities using the programme you use. After the tax administration has confirmed the transmission of the data, print out the data and hand it over to the employee.
An exception applies to employers without automatic payroll accounting who only employ mini-jobbersou only employ mini-jobbers in your private household. Please contact the competent office for more information.
Wage tax registration
Registration and transfer of the amounts to the tax office must take place on the following dates:
- monthly by the 10th of the following month if the wage tax in the previous calendar year was more than 5,000 euros
- quarterly by the 10th of the month following the respective quarter (e.g. for the first calendar quarter on 10 April), if the wage tax in the previous calendar year amounted to more than 1,080 Euros but not more than 5,000 Euros
- annually by 10 January of the following year, if the wage tax in the previous calendar year did not exceed 1,080 Euros
In the year of the opening of the business, the wage tax to be paid for the first full calendar month after the opening, converted to an annual amount, shall be decisive, based on the tax amount in the first full calendar month after the opening.
Electronic wage tax certificate
You must transmit the electronic wage tax certificate to the tax authorities by the last day of February of the following year.
You have to pay for services and software from third-party providers.
The tax authorities check your wage tax calculations within the framework of separate external audits.
If you do not have the technical facilities for the internet, contact the competent office.
For easier processing, you can issue a SEPA direct debit mandate.
Brochure"Tax tips for start-ups" (PDF)
08.03.2022 Oberfinanzdirektion Karlsruhe, Finanzministerium Baden-Württemberg