Register ingenuism and pay by employers

As a domestic employer, you are obliged to withhold payroll tax from the wage from any wage payment to your employees. You must declare the withheld payroll tax with your competent tax office and pay the payroll tax. You must submit the payroll tax declaration to your tax office on a monthly, quarterly or annual basis. Payroll tax registration period is _ in principle, the calendar month, _ the calendar quarter if the payroll tax paid for the previous calendar year was more than EUR 1,080 but not more than EUR 5,000; _ the calendar year if the payroll tax paid for the previous calendar year did not exceed EUR 1,080. If your establishment has not existed during the whole of the previous calendar year, the payroll tax payable for the previous year shall be converted to an annual amount for the determination of the payroll tax registration period. If your business has not yet passed in the previous calendar year, the payroll tax to be paid for the first full calendar month after the opening of the holding shall be decisive. In order to determine the payroll tax registration period, this must be converted to an annual amount. As an employer, you are legally obliged to submit the payroll tax declaration electronically. You can only submit the payroll tax application 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 competent tax office waive an electronic transmission of the payroll tax declaration (so-called hardship rule) upon request. If you are granted an exemption, you must submit the payroll tax declaration on an officially prescribed form. In order to avoid any inquiries from the tax office, please always enter the number of your employees in the payroll tax declaration in the designated field. If you find that a payroll tax declaration that has already been submitted/submitted is incorrect or incomplete, you must submit/submit a corrected payroll tax declaration for the relevant registration period. Entries must also be made in the lines in which no changes have occurred.

In principle, no documentation is required.


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

Preconditions
You employ employees and have registered as an employer with your competent tax office.
Section 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, inform your responsible tax office that you are employing people. _ For the authenticated transmission of payroll tax declarations to the tax administration, register with Mein ELSTER and apply for a certificate. _ After successful submission of the payroll tax declaration, print out the so-called transfer protocol. This serves as proof of electronic delivery and is intended for your documents.