Pay payroll tax

Service Description

As a domestic employer, you are generally obliged to withhold wage tax from each wage payment to your employees. You must declare the withheld wage tax to your competent tax office and pay the wage tax.

You must submit the wage tax declaration to your tax office on a monthly, quarterly or annual basis.

The wage tax registration period is
- the calendar month,
- the calendar quarter, if the wage tax to be paid for the previous calendar year amounted to more than EUR 1,080 but not more than EUR 5,000,
- the calendar year, if the wage tax to be withheld for the previous calendar year did not exceed EUR 1,080.

If your business did not exist during the entire previous calendar year, the wage tax to be withheld for the previous year must be converted to an annual amount for the determination of the wage tax filing period.

If your business did not exist in the previous calendar year, the payroll tax payable for the first full calendar month after the business opened shall be used. To determine the wage tax filing period, this must be converted to an annual amount.

As an employer, you are required by law to submit the wage tax registration electronically.

You can only submit the wage tax return authenticated with an electronic certificate. You will receive the certificate once you have registered with My ELSTER. Please note that registration can take up to 2 weeks.

Only in exceptional cases can your competent tax office waive electronic transmission of the income tax return upon request (so-called hardship clause). If you are granted a waiver, you must submit the wage tax registration on an officially prescribed form.

In order to avoid queries from the tax office, please always enter the number of your employees in the field provided for this purpose in the wage tax declaration.

If you discover that a wage tax return already submitted is incorrect or incomplete, you must submit a corrected wage tax return for the relevant filing period. In doing so, entries must also be made in the lines in which no changes have occurred.

Source: Zuständigkeitsfinder Thüringen (Linie6PLus)

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