ELStAM, employer, error when registering employees
Unfortunately this specification of service has not yet been completely translated.

1. Tax class VI instead of the actually applicable tax class

  • Possible cause: The employer mistakenly did not set the 'main employer' indicator when registering the employee in the ELStAM database.

Solution: The employer has to deregister the employee with the original RefDatumAG (= reference date from which ELStAM should be delivered) and re-register as the 'main employer' with the original start of employment and original RefDatumAG + one day.

2. Error message after registration of the employee 'no registration authorization'

  • Possible cause: The employer used an incorrect tax number

Solution: The employer should check the tax number.

  • Possible cause: The employee has blocked the access

Solution: The employer should ask the employee whether he has applied to the tax office to block his ELStAM completely or partially. If necessary, the employee must apply for the blocking to be lifted.

  • Possible cause: The tax office has blocked the access

Solution: If the ELStAM is blocked due to incorrect registration data, the tax office will issue a certificate for the wage tax deduction upon request, which the employee must present to the employer. If there is no further information in this regard, the employee should contact his responsible tax office for clarification. The employer is not authorized to obtain this information.

  • Possible cause: The employee's place of residence is unknown

Solution: The employee should contact his registration office and provide his current place of residence. You can then register for the ELStAM procedure.

3. Error message 'employee unknown'

  • Possible cause: The employee's identification number or date of birth are incorrect or do not match.

Solution: After checking for possible rotated figures, the employer should contact the employee to retrieve his current identification number. In case of doubt, the employee must contact the Federal Central Tax Office or his home tax office to check. The employer is not authorized to obtain this information.

4. Error message 'no access authorization'

  • Possible cause: The employee has blocked the access   

Solution: The employer should ask the employee whether he has applied to the tax office to block his ELStAM completely or partially. If necessary, the employee has to apply for the blocking to be lifted.

  • Possible cause: The tax office has blocked the access

Solution: If the ELStAM is blocked due to incorrect registration data, the tax office issues a certificate for the wage tax deduction, which the employee must present to the employer. If there is no further information in this regard, the employee should contact his responsible tax office for clarification. The employer is not authorized to obtain this information.

  • Possible cause: The employee has moved abroad.

Solution: The employer should ask the employee, if necessary, the employee must have a certificate issued for employees subject to limited income tax.

  • Possible cause: The employee has died.

Solution: With the transmission of the date of death by the registration authority to the ELStAM database, the access authorization is blocked for every employer. In the next list of changes, the employer of a deceased employee receives a notice that there is no longer any access authorization. A specific indication that the employee has died may not be given for reasons of data protection. In principle, the heir's ELStAM must be used for outstanding wage payments. Notwithstanding this, the payment of regular wages for the entire month in which the employee died can be settled according to the ELStAM of the deceased.

For more information on any problems, see the links.

No

Preconditions

The provision of the electronic wage tax deduction features (ELStAM) requires that the employer registers his employees in the ELStAM database.

Hints

In the event of technical problems (e.g. programming questions), the employer should first contact his software provider. The responsible permanent establishment tax office is available as a contact for questions that are not related to technical issues. Before contacting the tax office, however, the employer should check whether he can fix the error himself.

Related Links

  • ELStAM - information for AG and AN
  • ELStAM - case studies
  • ELStAM - separate payroll accounting for one employer
  • ELStAM - Instructions for employers with advance wage payments
  • ELStAM - Notes on delivery of the ELStAM at the turn of the year
  • ELStAM - information for employers

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