2.3.2 Solidarity Surcharge | Germany | Germany | Tolley's Global Mobility: Employment Taxes (Europe)

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Home / Tolley's Global Mobility: Employment Taxes (Europe) / Germany / 2. Mechanics of payroll / 2.3 Other withholding / 2.3.2 Solidarity surcharge

2.3 Other withholding

Commentary

2.3.2 Solidarity surcharge | Germany

Germany

To finance the reunification of Germany a solidarity surcharge (Solidaritätszuschlag – SolZ) is levied on each employee. It is usually levied through payroll although in some circumstances it may be levied as an annual adjustment (SolZ, s 1).

Anyone who is subject to income tax is subjected to

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2.1.5 Zero taxation for under 26 year olds

13. Employer burden table

Introduction

11. Work permit assessment tool

6.1.1 EU social security agreement

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2.3 Other withholding

2.3.2 Solidarity surcharge | Germany

Germany

2.1.5 Zero taxation for under 26 year olds

13. Employer burden table

Introduction

11. Work permit assessment tool

6.1.1 EU social security agreement

3.2 Sick leave and incapacity allowance

5.4.4 Obligations for foreign employers where no PE is created

2.2.1 Mandatory social documents

8.2 Failure to pay social security

4.12 Beneficial loans

1.2 How are filings done?

7.3 Relocation costs

2.2.4 Contributions for employers of 20+ employees

3.7.3 Sale of shares

6.1.2 Reciprocal agreements

2.1.1 Tax deduction cards

2.1.3 Tax calculation

3.4 Severance pay

1.4.2 Employee leaving indemnity (TFR)

3.2 French national minimum wage (SMIC)

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2.3 Other withholding

2.3.2 Solidarity surcharge | Germany

Germany

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