3.5 Minimum Wage

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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Germany /3. Payroll and particular aspects of employee remuneration / 3.5 Minimum wage

Commentary

Germany

Germany sets a Federal minimum wage in law (MiLoG)which applies to most employees including most trainees. However collective bargaining agreements may set minimum wage rates more than this limit. The

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2.1.5 Zero taxation for under 26 year olds

5.3.4 SIPSI declaration

6.1.3 Employer has no place of business in jurisdiction

8.2 Failure to pay over withheld amounts

2.3.3 Lump sum wage and church tax

8.3 Social security penalties

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3.5 Minimum wage

Germany

2.1.5 Zero taxation for under 26 year olds

5.3.4 SIPSI declaration

6.1.3 Employer has no place of business in jurisdiction

8.2 Failure to pay over withheld amounts

2.3.3 Lump sum wage and church tax

8.3 Social security penalties

11. Work permit assessment tool

6.1.1 EU social security agreement

3.5 Bicycle mileage allowance

5.4.4 Obligations for foreign employers where no PE is created

3.5 Stock options

2.2.1 Mandatory social documents

5.3 Foreign employers

1.2 How are filings done?

5.1 Employer registration

2.3.1 Labour market contributions (am-bidrag)

3.1 Salary advances

3.4 Special payments and one-sixth rule

2.3.5 Wage garnishment

9.3 National collective bargaining agreement (CCNL)

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3.5 Minimum wage

Germany

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