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

Commentary

Germany

This is a levy imposed on employers only.

IEmployers are subject to a levy known as the lump sum wage and church tax, which applies under specific conditions. This tax, referred to as

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5.3.4 SIPSI declaration

5.2 Employee registration

Introduction

2.2.1 ATP Livslang Pension

7.1 Business travel and subsistence

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2.3.3 Lump sum wage and church tax

Germany

5.3.4 SIPSI declaration

5.2 Employee registration

Introduction

2.2.1 ATP Livslang Pension

7.1 Business travel and subsistence

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

8.3 Social security penalties

5.4.4 Obligations for foreign employers where no PE is created

6.3.1 Employees with an overseas employer (secondees)

6.3 Inbound employees on assignment

8.2 Failure to pay social security

1.2 How are filings done?

5.1 Employer registration

3.1 Salary advances

3.4 Special payments and one-sixth rule

3.4 Private medical insurance

3.7.2 Sick pay

3.7.7 Occasional leave

2.1.1 Tax deduction cards

6.4.1 Split Year Relief – outbound employees

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POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT

2.3.3 Lump sum wage and church tax

Germany

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