2.3.2 Solidarity Surcharge

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Home / Tolley's Global Mobility: Employment Taxes (Europe) / Germany / 2. Mechanics of payroll / 2.3 Other withholding / 2.3.2 Solidarity surcharge

2.3 Other withholding

Commentary

2.3.2 Solidarity surcharge | Germany

Germany

To finance the reunification of Germany a solidarity surcharge (Solidaritätszuschlag – SolZ) is levied on each employee. It is usually levied through payroll although in some circumstances it may be levied as an annual adjustment (SolZ, s 1).

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2.1.5 Zero taxation for under 26 year olds

9.7.2 Civil contracts

13. Employer burden table

Introduction

9.5 Work permits

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2.3 Other withholding

2.3.2 Solidarity surcharge | Germany

Germany

2.1.5 Zero taxation for under 26 year olds

9.7.2 Civil contracts

13. Employer burden table

Introduction

9.5 Work permits

8.3 Social security penalties

6.1.1 EU social security agreement

3.5 Bicycle mileage allowance

3.5 Stock options

6.3.1 Employees with an overseas employer (secondees)

8.2 Failure to pay social security

8.2 Appeals process

6.2 Double tax relief

1.2 How are filings done?

2.2.4 Contributions for employers of 20+ employees

6.1.2 Reciprocal agreements

1.4.2 Employee leaving indemnity (TFR)

3.2.1 Travel meals and per diems

3.2 French national minimum wage (SMIC)

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2.3 Other withholding

2.3.2 Solidarity surcharge | Germany

Germany

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