1.1.1 Glossary Of Payroll Terms | Germany | Germany | Tolley's Global Mobility: Employment Taxes (Europe)

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1.1 Introduction: overview of the domestic payroll system

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1.1.1 Glossary of payroll terms | Germany

Germany

1.1�� Introduction: overview of the domestic payroll system

The fiscal year in Germany is the calendar year.

Payroll withholding is required for tax and social security contributions. Germany is a federal country consisting of 16 states or ��ä�Ի��. Some small differences may be observed in the practice of payroll in each ��ä�Ի��.

Local PAYE administration carried out by Finanzamt offices. The local tax office will be the one in the area where the business has its establishment for wage tax purposes. It is responsible for:

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•�� receipt and processing of the electronic wage tax statement
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•�� performance of routine payroll audits

The federal central tax office (Bundeszentralmt,

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1.1 Introduction: overview of the domestic payroll system

1.1.1 Glossary of payroll terms | Germany

Germany

1.1�� Introduction: overview of the domestic payroll system

9.7.2 Civil contracts

5.2 Employee registration

3.7.3 Maternity pay

1.3.1 Monthly filings

2.2.1 ATP Livslang Pension

2.3.2 Minimum wage/ stamp duty tax exemptions

4.5 Employer provided accommodation

2.3.3 Lump sum wage and church tax

8.3 Social security penalties

6.1.1 EU social security agreement

3.5 Bicycle mileage allowance

2.2.1 Mandatory social documents

6.2 Double tax relief

2.2.4 Contributions for employers of 20+ employees

1.3.5 Notification of Employment (NOE)

3.4 Private medical insurance

6.1.2 Reciprocal agreements

2.1.3 Tax calculation

3.2.1 Travel meals and per diems

7.1 Commuting costs

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1.1 Introduction: overview of the domestic payroll system

1.1.1 Glossary of payroll terms | Germany

Germany

1.1�������� Introduction: overview of the domestic payroll system

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1.1�� Introduction: overview of the domestic payroll system