1.1.1 Glossary Of Payroll Terms | Germany | Germany | Tolley's Global Mobility: Employment Taxes (Europe)

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1.1 Introduction: overview of the domestic payroll system

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1.1.1 Glossary of payroll terms | Germany

Germany

1.1�� Introduction: overview of the domestic payroll system

The fiscal year in Germany is the calendar year.

Payroll withholding is required for tax and social security contributions. Germany is a federal country consisting of 16 states or ��ä�Ի��. Some small differences may be observed in the practice of payroll in each ��ä�Ի��.

Local PAYE administration carried out by Finanzamt offices. The local tax office will be the one in the area where the business has its establishment for wage tax purposes. It is responsible for:

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1.1 Introduction: overview of the domestic payroll system

1.1.1 Glossary of payroll terms | Germany

Germany

1.1�� Introduction: overview of the domestic payroll system

13. Employer burden table

7.1 Business travel and subsistence

8.2 Failure to pay over withheld amounts

4.5 Employer provided accommodation

6.1.1 EU social security agreement

3.5 Bicycle mileage allowance

3.2 Sick leave and incapacity allowance

4.4 Car allowance

5.4.4 Obligations for foreign employers where no PE is created

5.3 Foreign employers

4.12 Beneficial loans

4.4 Interest-free loans

2.2 Social security contributions

1.2 How are filings done?

7.3 Relocation costs

3.1 Salary advances

3.4 Special payments and one-sixth rule

6.1.2 Reciprocal agreements

2.3.5 Wage garnishment

3.4 Severance pay

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1.1 Introduction: overview of the domestic payroll system

1.1.1 Glossary of payroll terms | Germany

Germany

1.1�������� Introduction: overview of the domestic payroll system

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TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT

1.1�� Introduction: overview of the domestic payroll system