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An official website of the Federal Republic of Germany

Taxes and social insurance contributions for employees

Businesses must pay a variety of taxes and social insurance contributions for their employees. These include contributions to statutory health insurance and pension schemes. Special rules apply to certain forms of employment (e.g. “mini jobs”).

Information about Rights & Duties

  • Other taxes: payment, rates, tax returns
  • Social security rights and obligations in the EU

Frequently used services

  • Apply for a change of tax class for single parents
  • Marriage leads to a change in tax class
  • Submit annual declaration for artists' social security contributions
  • Applying for a change of tax class during marriage or civil partnership
  • Permanent separation of spouses and civil partners leads to a change in the tax class.
  • Advise registered companies on the artists' social security contribution
  • Elektronische Lohnsteuerabzugsmerkmale Änderung