8.1 Wage Audits And Employer Failures | Germany | Tolley's Global Mobility: Employment Taxes (Europe) | Tolley

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8.1 Wage audits and employer failures

Germany

8.1听听听听 Wage audits and employer failures

The tax authorities have had the right to check the bookkeeping, which was created with the help of a data processing system, within the framework of external audits by means of data access (AO, s 147(6)).

Wage audits are regularly carried out. Employers are required to have

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2.1.5 Zero taxation for under 26 year olds

2.3.2 Minimum wage/ stamp duty tax exemptions

9.5 Work permits

6.1.1 EU social security agreement

3.5 Bicycle mileage allowance

3.2 Sick leave and incapacity allowance

12. Checklist for employers

4.12 Beneficial loans

2.2 Social security contributions

1.4.1 INAIL 鈥� National Institute for Insurance against Accidents at Work

2.3.1 Labour market contributions (am-bidrag)

7.3 Relocation costs

1.3.5 Notification of Employment (NOE)

3.7.2 Sick pay

3.3 Leave of absence

1.1 Introduction: overview of the domestic payroll system

1.4.2 Employee leaving indemnity (TFR)

6.4.1 Split Year Relief 鈥� outbound employees

3.2.1 Travel meals and per diems

9.3 National collective bargaining agreement (CCNL)