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

1.3.1 Monthly filings

6.1.3 Employer has no place of business in jurisdiction

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

8.3 Social security penalties

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2.3 Other withholding

2.3.3 Lump sum wage and church tax | Germany

Germany

9.7.2 Civil contracts

1.3.1 Monthly filings

6.1.3 Employer has no place of business in jurisdiction

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

8.3 Social security penalties

11. Work permit assessment tool

6.1.1 EU social security agreement

4.4 Car allowance

5.3 Foreign employers

12. Checklist for employers

2.3.3 Danish Hydrocarbon Tax

6.2 Double tax relief

1.2 How are filings done?

5.1 Employer registration

3.4 Private medical insurance

2.3.5 Wage garnishment

3.4 Severance pay

6.4.1 Split Year Relief – outbound employees

3.2.1 Travel meals and per diems

9.3 National collective bargaining agreement (CCNL)

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2.3 Other withholding

2.3.3 Lump sum wage and church tax | Germany

Germany

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POLICIES

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PROFESSIONAL DEVELOPMENT