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Employees
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Consultancy & Service
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Settlement-Guide
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Go-To-Do
Setup your business in Dortmund, Germany: www.go-to-do.com
Economic Development Dortmund
Wage Tax
Basics
As employer, you have the duty to pay wage tax and solidarity surcharge
(“Solidaritätszuschlag”) of your employees’ salaries
to the local tax office. Wage tax and solidarity surcharge are subtracted
directly from the gross salary of the employee. For this, you need the
official wage tax tables available in print.
You will find out about the amount of the wage tax and solidarity surcharge
to be paid with reference to the personal data of your employee (at least
theoretically …). You have to consider a series of special cases,
for instance low paid employees (“geringfügig Beschäftigte”),
helps, etc.
Too complicated? It can be easier …
Personnel accounting (“Lohnbuchhaltung”) is quite a complicated
matter if it is worked out by hand. Most of the enterprises decide in
favor of one of the following possibilities.
- The calculation and administrative organisation of the wage tax and
social insurance contributions is outsouced to an external service company
specialized in these domains.
- Many enterprises use special software packets in order to automate
the wage accounting. Partially, these programs are offered as freeware,
but there are, of course, also professional offers liable to pay the
costs. You will find corresponding notes under links.
When do you have to pay wage tax (+ solidarity surcharge)?
Up to the 10th of the following month, you must submit a wage tax advance
announcement to the local tax office and have paid the outstanding sum
at the same time. It is best to submit the advance announcement by electronic
data transmission (by the way, this is also possible for submitting the
income tax and sales tax documents). In order to do so, you have to get
an admission as data transmitter from the computer center of the financial
administration office and you have to submit a declaration of participation
to the local tax office. You will find the application forms in the download
sector. In addition, you need a software to support the technical
procedure. You will find hints on the homepage of the project 
“ELSTER”.
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Authorities
Social Security
System