2.3.3 Lump Sum Wage And Church Tax | 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 / 2.3.3 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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9.7.2 Civil contracts

13. Employer burden table

7.1 Business travel and subsistence

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

9.5 Work permits

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2.3 Other withholding

2.3.3 Lump sum wage and church tax | Germany

Germany

9.7.2 Civil contracts

13. Employer burden table

7.1 Business travel and subsistence

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

9.5 Work permits

6.1.1 EU social security agreement

3.5 Bicycle mileage allowance

4.4 Car allowance

6.3 Inbound employees on assignment

4.4 Interest-free loans

6.2 Double tax relief

1.4.1 INAIL – National Institute for Insurance against Accidents at Work

3.1 Salary advances

3.4 Special payments and one-sixth rule

3.7.3 Sale of shares

6.1.2 Reciprocal agreements

3.3 Leave of absence

2.1.1 Tax deduction cards

3.2.1 Travel meals and per diems

3.2 French national minimum wage (SMIC)

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2.3 Other withholding

2.3.3 Lump sum wage and church tax | Germany

Germany

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