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 change of tax classes during marriage or civil partnership

As a spouse and as a civil partner, you have three possible tax class combinations at your disposal. You are free to choose from these.

Change in church tax deduction upon joining the church

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

Change of church tax deduction in case of leaving the church

Leaving the church eliminates the obligation to pay church tax. The procedure for this is largely automated.

Change tax class after resumption of marital or civil partnership union

If you are no longer permanently separated from your spouse/life partner, you are again entitled to the tax class combination III/V, IV/IV or IV/IV with factor.

Electronic wage tax deduction characteristics (ELStAM) Request change

If there are any changes to your ELStAM, you must notify the relevant authority in good time. You can find information on this here.

Pay payroll tax

As the employer, you withhold the wage tax from the wages paid and, after electronically transmitting the wage tax declaration to the competent tax office, pay the wage tax to the latter.

Request certificate for payroll tax deduction

Tax office can issue certificate for wage tax deduction if retrieval of electronic wage tax deduction characteristics (ELStAM) is not possible.

Request tax class change for single parents

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 consideration of the relief amount for single parents.

Tax class - change upon marriage

You do not want to keep the tax class combination IV/IV automatically assigned upon marriage? Then you and your wife or husband can apply for a tax class change at your responsible tax office.

Tax class - change upon separation

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

Tax office

The tax offices are responsible for assessing and collecting taxes. Almost all concerns can be raised and information provided in the telephone service area.

View electronic wage tax deduction characteristics

The electronic wage tax characteristics (ELStAM) used for wage tax deduction are shown in the wage statement and can be viewed in various ways.

Please select the desired service on the left.