2.3.3 Lump Sum Wage And Church Tax | Germany | Germany | Tolley's Global Mobility: Employment Taxes (Europe)

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Home / Tolley's Global Mobility: Employment Taxes (Europe) / Germany / 2. Mechanics of payroll / 2.3 Other withholding / 2.3.3 Lump sum wage and church tax

2.3 Other withholding

Commentary

2.3.3 Lump sum wage and church tax | Germany

Germany

This is a levy imposed on employers only.

In certain circumstances the employer must pay a lump sum wage tax levied at a specific rate for certain types of employees or

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5.3.4 SIPSI declaration

3.7.3 Maternity pay

7.1 Business travel and subsistence

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

9.5 Work permits

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2.3 Other withholding

2.3.3 Lump sum wage and church tax | Germany

Germany

5.3.4 SIPSI declaration

3.7.3 Maternity pay

7.1 Business travel and subsistence

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

9.5 Work permits

8.3 Social security penalties

4.4 Car allowance

3.5 Stock options

6.3.1 Employees with an overseas employer (secondees)

4.4 Interest-free loans

6.2 Double tax relief

5.1 Employer registration

3.1 Salary advances

1.3.5 Notification of Employment (NOE)

3.3 Participatory bonus

3.3 Leave of absence

1.1 Introduction: overview of the domestic payroll system

2.1.3 Tax calculation

6.4.1 Split Year Relief – outbound employees

9.3 National collective bargaining agreement (CCNL)

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2.3 Other withholding

2.3.3 Lump sum wage and church tax | Germany

Germany

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