- no location -
Select your location for location specific information:
Wage tax; registration by the employer
The employer must withhold and pay the wage tax.
Online services
Online services
-
ELSTER - Ihr Online-Finanzamt
ELSTER - your online tax office bundles the online services of the tax authorities. Here you can create and submit tax returns and tax registrations via the Internet.
Responsible for you
For contact details of the responsible authoritiy and local valid information select under "Select location" a location.
Procedure details
Description
Wage tax is a so-called direct tax. The tax debtor is the employee. However, the employer must calculate and withhold wage tax from the gross wage with every payroll.
The wage tax withheld by the employer, in addition to the church tax and the solidarity surcharge, must be reported and paid by the employer to the company tax office by the tenth day after the end of the registration period at the latest. The wage tax registration must be submitted to the tax offices electronically (ELSTER) in accordance with the officially prescribed data set.
The employer is liable for the correct withholding and payment of wage tax.
Legal bases
-
§ 41a Einkommensteuergesetz (EStG)Anmeldung und Abführung der Lohnsteuer
-
§ 41b Einkommensteuergesetz (EStG)Abschluss des Lohnsteuerabzuges
-
§ 149 Abgabenordnung (AO)Abgabe der Steuererklärungen
-
§ 150 Abgabenordnung (AO)Form und Inhalt der Steuererklärungen
Related issues
-
Tax return; electronic transmissionTax returns (e.g. income tax, VAT and trade tax returns) can be submitted electronically to the tax authorities.
Status: 08.11.2024
Editorial responsibility Bayerisches Staatsministerium der Finanzen und für Heimat
Contains machine translated content.
Show the original content