12. Employer Checklist

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Germany

This checklist is intended to be a prompt for key considerations that an employer should bear in mind before sending an employee to Germany. It does not cover home country considerations and it is not intended

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5.3.4 SIPSI declaration

3.7.3 Maternity pay

1.3.1 Monthly filings

7.1 Business travel and subsistence

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

4.5 Employer provided accommodation

2.3.3 Lump sum wage and church tax

8.3 Social security penalties

1.1.1 Glossary of payroll terms

4.12 Beneficial loans

2.2 Social security contributions

6.2 Double tax relief

3.1 Salary advances

3.4 Special payments and one-sixth rule

3.7.3 Sale of shares

3.7.7 Occasional leave

7.1 Per diems

9.6.2 Holiday pay

2.3.5 Wage garnishment

1.4.2 Employee leaving indemnity (TFR)

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12. Employer checklist

Germany

5.3.4 SIPSI declaration

3.7.3 Maternity pay

1.3.1 Monthly filings

7.1 Business travel and subsistence

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

4.5 Employer provided accommodation

2.3.3 Lump sum wage and church tax

8.3 Social security penalties

1.1.1 Glossary of payroll terms

4.12 Beneficial loans

2.2 Social security contributions

6.2 Double tax relief

3.1 Salary advances

3.4 Special payments and one-sixth rule

3.7.3 Sale of shares

3.7.7 Occasional leave

7.1 Per diems

9.6.2 Holiday pay

2.3.5 Wage garnishment

1.4.2 Employee leaving indemnity (TFR)

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12. Employer checklist

Germany

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TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT