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There are 15 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:

Apply for a change in tax class for the electronic wage tax deduction characteristics when leaving the church

By leaving the church, the obligation to pay the church tax ceases to apply. The procedure for this is largely automated.

Apply for a change in tax class when entering the church for the electronic income tax deduction characteristics

When you enter or re-enter a church, you are required to pay church tax. The procedure for this is largely automated.

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).

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.
 

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.

Request a change in electronic income tax deduction characteristics after the death of the spouse

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

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)

Requesting a change in electronic income tax deduction characteristics upon marriage

You do not want to keep the tax class combination IV/IV, which is automatically granted upon marriage? Then you and your wife or husband can submit an application for a change of tax class to your local tax office.

Requesting a change in the tax class of the life partner for the electronic wage tax deduction characteristics

As a spouse and life partner, you have three possible tax class combinations at your disposal. You can choose freely from these.

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 of tax class in case of separation for the electronic wage tax deduction characteristics

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

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.

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.