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).

Anyone who is subject to income tax is subjected to

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9.7.2 Civil contracts

13. Employer burden table

Introduction

7.1 Business travel and subsistence

6.1.3 Employer has no place of business in jurisdiction

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2.3 Other withholding

2.3.2 Solidarity surcharge | Germany

Germany

9.7.2 Civil contracts

13. Employer burden table

Introduction

7.1 Business travel and subsistence

6.1.3 Employer has no place of business in jurisdiction

2.2.3 Labour Fund (FP) and Bankruptcy Fund (FGSP)

8.3 Social security penalties

11. Work permit assessment tool

5.3.1 Short term business visitors

4.4 Interest-free loans

1.4.1 INAIL – National Institute for Insurance against Accidents at Work

2.3.1 Labour market contributions (am-bidrag)

2.2.4 Contributions for employers of 20+ employees

3.4 Private medical insurance

3.7.3 Sale of shares

3.3 Leave of absence

9.6.2 Holiday pay

1.4.2 Employee leaving indemnity (TFR)

9.3 National collective bargaining agreement (CCNL)

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2.3 Other withholding

2.3.2 Solidarity surcharge | Germany

Germany

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