1.1.1 Glossary Of Payroll Terms

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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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•�� receipt and processing of the electronic wage tax statement
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•�� performance of routine payroll audits

The federal central tax office (Bundeszentralmt,

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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

5.2 Employee registration

7.1 Business travel and subsistence

6.1.3 Employer has no place of business in jurisdiction

8.2 Failure to pay over withheld amounts

2.2.3 Labour Fund (FP) and Bankruptcy Fund (FGSP)

2.3.2 Minimum wage/ stamp duty tax exemptions

9.5 Work permits

4.5 Employer provided accommodation

6.3.1 Employees with an overseas employer (secondees)

12. Checklist for employers

6.2 Double tax relief

1.4.1 INAIL – National Institute for Insurance against Accidents at Work

5.1 Employer registration

7.3 Relocation costs

1.3.5 Notification of Employment (NOE)

2.3.2 Solidarity surcharge

3.7.7 Occasional leave

6.1.2 Reciprocal agreements

2.1.1 Tax deduction cards

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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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PROFESSIONAL DEVELOPMENT

1.1�� Introduction: overview of the domestic payroll system