Register and pay wage tax through employers
Unfortunately this specification of service has not yet been completely translated.

Sie behalten als Arbeitgeberin oder Arbeitgeber von dem gezahlten Lohn die Lohnsteuer ein und führen sie, nach elektronischer Übermittlung der Lohnsteuer-Anmeldung an das zuständige Finanzamt ab.
As a domestic employer, you are obliged to withhold income tax from wages paid to your employees. You must report the income tax withheld to your responsible tax office and pay the income tax.

You must submit the wage tax registration to your tax office monthly, quarterly or annually.

income tax registration period
  • basically the calendar month,
  • the calendar quarter if the wage tax to be paid for the previous calendar year was more than EUR 1,080 but not more than EUR 5,000,
  • the calendar year if the wage tax to be paid for the previous calendar year was not more than EUR 1,080.

If your business did not exist during the entire previous calendar year, the wage tax to be paid for the previous year must be converted to an annual amount to determine the wage tax registration period.

If your business did not exist in the previous calendar year, the wage tax to be paid for the first full calendar month after the opening of the business is decisive. To determine the wage tax registration period, this must be converted to an annual amount.

As an employer, you are legally obliged to submit the wage tax registration electronically.

You can only transmit the wage tax registration authenticated with an electronic certificate. You will receive the certificate once you have registered with Mein ELSTER. Please note that registration can take up to 2 weeks.

Only in exceptional cases can your responsible tax office waive the electronic transmission of the wage tax registration upon request (so-called hardship case regulation). If you are granted an exemption, you must submit the wage tax registration on the officially prescribed form.

In order to avoid queries from the tax office, please always enter the number of your employees in the field provided for this purpose in the wage tax registration.

If you determine that an employment tax registration that has already been submitted/submitted is incorrect or incomplete, you must submit/submit a corrected employment tax registration for the relevant registration period. Entries must also be made in the lines in which there have been no changes.
No

Preconditions

You employ employees and have registered with your responsible tax office as an employer.

Hints

The employer file responsible for wage tax registration was centralized in the Hamburg tax offices of Eimsbüttel, Oberalster and large companies.
§ 41a Income Tax Act (EStG)

Related Links

  • ELSTER home page
  • List of software products that ELSTER supports
  • ELSTAM - employer information
  • tax jurisdiction for employers
  • First of all, inform your local tax office that you are employing people.
  • For the authenticated transmission of the income tax notifications to the tax authorities, register with Mein ELSTER and apply for a certificate.
  • After the income tax registration has been successfully submitted, you can print out the so-called transfer protocol. This serves as proof of electronic submission and is intended for your records.

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