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

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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2.1.5 Zero taxation for under 26 year olds

9.7.2 Civil contracts

8.2 Failure to pay over withheld amounts

2.3.2 Minimum wage/ stamp duty tax exemptions

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2.3 Other withholding

2.3.3 Lump sum wage and church tax | Germany

Germany

2.1.5 Zero taxation for under 26 year olds

9.7.2 Civil contracts

8.2 Failure to pay over withheld amounts

2.3.2 Minimum wage/ stamp duty tax exemptions

2.3.3 Lump sum wage and church tax

6.1.1 EU social security agreement

3.2 Sick leave and incapacity allowance

4.4 Car allowance

3.5 Stock options

6.3.1 Employees with an overseas employer (secondees)

2.2.4 Contributions for employers of 20+ employees

3.4 Special payments and one-sixth rule

3.4 Private medical insurance

2.3.2 Solidarity surcharge

8.1 Penalties for late tax filing and late payment

3.3 Leave of absence

1.1 Introduction: overview of the domestic payroll system

2.1.1 Tax deduction cards

2.1.3 Tax calculation

3.2.1 Travel meals and per diems

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2.3 Other withholding

2.3.3 Lump sum wage and church tax | Germany

Germany

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