Register and pay wage tax by employers

As a domestic employer, you are obliged to deduct wage tax from the wage from any wage payment to your employees. You must register the withheld income tax with your responsible tax office and pay the wage tax. You must submit the income tax declaration monthly, quarterly or annually to your tax office. Income tax registration period is in principle, the calendar month, the calendar quarter, if the income 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 income tax to be paid for the previous calendar year did not exceed 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 for the determination of the wage tax registration period. If your business has not yet existed 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 income tax registration period, this must be converted to an annual amount. As an employer, you are legally obliged to submit the wage tax declaration electronically. You can only submit the income tax declaration authenticated with an electronic certificate. You will receive the certificate if you have registered with My ELSTER. Please note that registration can take up to 2 weeks. Only in exceptional cases can your responsible tax office waive an electronic transmission of the wage tax declaration on request (so-called hardship regulation). If you are granted an exemption, you must submit the wage tax declaration on an officially prescribed form. In order to avoid queries from the tax office, please always enter the number of your employees in the wage tax declaration in the field provided for this purpose. If you find that an already submitted / submitted income tax declaration is incorrect or incomplete, you must submit / file a corrected income tax declaration for the relevant registration period. Entries must also be made in the lines in which no changes have occurred.

In principle, no documents are required.


In exceptional cases, the so-called hardship regulation, there is a written form requirement. You can obtain the form income tax registration from your responsible tax office (see further information).

Preconditions
You employ employees and have registered as an employer with your responsible tax office.
§ 41a Income Tax Act (EStG) The legal bases can be found on the Internet on the pages of the Federal Ministry of Justice: https://www.gesetze-im-internet.de/estg/ https://www.gesetze-im-internet.de/ao_1977/

Related Links

First of all, inform your responsible tax office that you employ people. For the authenticated transmission of income tax declarations to the tax authorities, register with Mein ELSTER and apply for a certificate. After successful transmission of the income tax declaration, print out the so-called transfer protocol. This serves as proof of electronic submission and is intended for your documents.

Responsible for the content
Lower Saxony State Tax Office

Last update or date of publication
23.02.2021