2.3.3 Lump Sum Wage And Church Tax

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Home / Tolley's Global Mobility: Employment Taxes (Europe) / Germany / 2. Mechanics of payroll / 2.3 Other withholding / 2.3.3 Lump sum wage and church tax

2.3 Other withholding

Commentary

2.3.3 Lump sum wage and church tax | Germany

Germany

This is a levy imposed on employers only.

In certain circumstances the employer must pay a lump sum wage tax levied at a specific rate for certain types of employees or

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2.1.5 Zero taxation for under 26 year olds

9.7.2 Civil contracts

13. Employer burden table

8.3 Social security penalties

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2.3 Other withholding

2.3.3 Lump sum wage and church tax | Germany

Germany

2.1.5 Zero taxation for under 26 year olds

9.7.2 Civil contracts

13. Employer burden table

2.3.3 Lump sum wage and church tax

8.3 Social security penalties

3.5 Bicycle mileage allowance

4.2 Company car

5.3 Foreign employers

6.3.1 Employees with an overseas employer (secondees)

5.3.1 Short term business visitors

4.4 Interest-free loans

2.2 Social security contributions

8.2 Appeals process

5.1 Employer registration

3.1 Salary advances

1.3.5 Notification of Employment (NOE)

3.4 Private medical insurance

2.3.2 Solidarity surcharge

6.1.2 Reciprocal agreements

6.4.1 Split Year Relief – outbound employees

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2.3 Other withholding

2.3.3 Lump sum wage and church tax | Germany

Germany

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POLICIES

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