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There are 34 services for Taxes and social insurance contributions for employees

Taxes and social insurance contributions for employees

Businesses must pay a variety of taxes and social insurance contributions for their employees. These include contributions to statutory health insurance and pension schemes. Special rules apply to certain forms of employment (e.g. “mini jobs”).

Services:

Adjusting advance payments to the artists' social security fund

Do you expect to pay significantly lower fees to self-employed artists or publicists compared to the previous year? Then you can apply for a reduction in your monthly advance payments for the artists' social security contribution.

Advise registered companies on the artists' social security contribution

If you have any questions about the artists' social security contribution, you can contact the Künstlersozialkasse.

After registering with the Künstlersozialkasse, file an objection against the decision on the obligation to pay social security contributions for artists.

The Künstlersozialkasse has determined that your company is liable for the Künstlersozialabgabe. You do not agree with this and can lodge an objection.

Apply for a change of tax class when resuming the partnership or marriage for the electronic income tax deduction characteristics

If you no longer live permanently separated from your spouse/partner, you are again entitled to the tax class combination III/V, IV/IV or IV/IV with factor.

Apply for a replacement certificate

The tax office can issue a certificate for the wage tax deduction if it is not possible to retrieve the electronic income tax deduction characteristics (ELStAM).

Apply to change the electronic income tax deduction features on marriage

Do you not want to keep the tax class combination IV/IV that is automatically assigned to you when you get married? Then you and your wife or husband can apply for a change of tax class at your local tax office.

Apply to change the tax class for electronic wage tax deduction features in the event of separation

Are you permanently separated as part of a marriage or civil partnership? Then the spouse-related tax class combinations are no longer possible from the year after the separation.

Apply to change the tax class for the electronic wage tax deduction features when joining the church

If you join or re-join a church, you are obliged to pay church tax. The procedure for this is largely automated.

Apply to change the tax class for the electronic wage tax deduction features when leaving the church

By leaving the church, the obligation to pay church tax no longer applies. The procedure for this is largely automated.

Apply to change the tax class of your partner for the electronic income tax deduction features

As a spouse or civil partner, you have three possible tax class combinations to choose from. You are free to choose from these.

Blocking Electronic Wage Tax Deduction Characteristics (ELStAM)

You can block the income tax deduction characteristics (tax class, child allowances) by notifying your tax office. Your employing company will then tax your salary according to tax class VI.
 

Carry out equalisation association in cooperation with the artists' social insurance fund

If you represent several companies as a compensation association vis-à-vis the Künstlersozialkasse (KSK), you must update the data for your members at the KSK annually and collect the artists' social security contribution and forward it to the KSK.

Claim reimbursement of social security contributions as a supplementary benefit to seasonal short-time allowance

If your company receives seasonal short-time allowance for employees, you can, under certain conditions, receive additional reimbursement of social insurance contributions for these employees.

Correcting the remuneration report to the artists' social insurance fund

If your previous remuneration report is incorrect, you must inform the Künstlersozialkasse and correct your report.

Enquire about your company's account balance with the artists' social security fund

If you have any questions about your tax account or need a current account statement, you can contact the Künstlersozialkasse.

File an objection against a notice of change to the artists' social security contribution

If the Künstlersozialkasse has sent you a notice of amendment and you do not agree with it, you can lodge an objection.

Information on the income tax levy

As an employer, you withhold income tax from the salary paid and, after electronic transmission of the wage tax declaration to the competent tax office, pay the wage tax to the competent tax office.

Notify the artists' social insurance fund of the company's mission

If you have given up or discontinued your business, you must inform the Künstlersozialkasse. The cessation of your company leads to the termination of the artists' social security contribution obligation.

Notify the Künstlersozialkasse of any changes in legal circumstances.

If the legal circumstances of your company change, you must inform the Künstlersozialkasse. The change may affect your obligation to pay contributions.

Notify the Künstlersozialkasse of changes to the company's basic data

You must inform the Künstlersozialkasse if your company's contact details change. You should also inform the Künstlersozialkasse if your contact details change.

notify the Künstlersozialkasse of the change in the purpose of the company

If the object of your business has changed, you must inform the Künstlersozialkasse. The change may affect your obligation to pay contributions.

Register and pay air traffic tax

Air carriers that operate commercial passenger air traffic and transport passengers from German airports to destinations must register and pay the air traffic tax.

Register for air transport tax

Air carriers are required to register with the relevant main customs office for air transport tax. Tax representatives for air carriers must apply for a permit from the responsible main customs office.

Registering with the artists' social insurance fund

If you run a business that is subject to the levy, you must register your business with the Künstlersozialkasse.

Request a change in the tax class of single parents for the electronic income tax deduction characteristics

If you are single and your household includes at least one child for whom you are entitled to the child allowance or child benefit, you can apply for the relief amount for single parents to be taken into account (= tax class II)

Request mandatory status clarification for collaborating family members or managing partners

If, according to the registration, there is a certain relationship between you and your employer, or if you are a managing partner, the procedure for clarifying your employment status with the clearing office is automatically initiated.

Request voluntary status clarification

If you want to check whether you are self-employed or employed, you can submit an application to determine your employment status.

Requesting a Change of Tax Class for Electronic Wage Tax Deduction Characteristics

The wages from all other employment relationships are taxed according to tax class VI.

Requesting a change of tax class for multiple employers for the electronic payroll tax deduction characteristics

If you are employed by several employers at the same time, you can determine for yourself which employer should retrieve the family-friendly electronic wage tax deduction characteristics.

Requesting a change to the electronic wage tax deduction features after the death of a spouse

If your spouse or civil partner dies, you will be placed in tax class III in the year of death and the following year.

Submit a change to the personal data for the electronic payroll tax deduction characteristics

If your address or personal data changes, you must communicate the changed data.

Submit annual declaration for artists' social security contributions

If your company is registered with the Künstlersozialkasse, you generally have to submit an annual remuneration report. The Künstlersozialkasse needs this report in order to calculate the amount of the artists' social security contribution you have to pay.

Submitting the remuneration report to the artists' social insurance fund without being asked to do so

If your obligation to pay contributions has ended and you again pay more than EUR 450.00 per year to self-employed artists or journalists, or if you also again hold more than 3 events in a calendar year, you must inform the Künstlersozialkasse.

View Electronic Wage Tax Deduction Characteristics (ELStAM)

The electronic wage tax characteristics (ELStAM) used for wage tax deduction are shown in the payroll report and can be viewed in various ways.