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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Germany /1. Payroll basics / 1.2 How are filings done?

1.2 How are filings done?

Germany

Employers are required to file reports of:

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•�� pay and tax deducted reports known as the Lohnsteuer-Anmeldungszeitraum (see 1.3.2)
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•�� social insurance contribution statement known as Beitragsnachweis (see 2.2.1)

Employers must submit their reports

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5.2 Employee registration

13. Employer burden table

3.7.3 Maternity pay

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

9.5 Work permits

4.5 Employer provided accommodation

8.3 Social security penalties

3.5 Bicycle mileage allowance

3.2 Sick leave and incapacity allowance

4.2 Company car

5.4.4 Obligations for foreign employers where no PE is created

8.2 Failure to pay social security

8.2 Appeals process

2.2.4 Contributions for employers of 20+ employees

3.1 Salary advances

3.7.2 Sick pay

2.3.2 Solidarity surcharge

3.3 Participatory bonus

3.4 Severance pay

1.4.2 Employee leaving indemnity (TFR)