9.4 Employee's Payroll Account

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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Germany /9. Employment law / 9.4 Employee's payroll account

Commentary

Germany

For each employee, and for each employment relationship, the employer must maintain a payroll account. The employer must record the following in the employee's payroll account in accordance with LStDV, s 4:

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9.7.2 Civil contracts

3.7.3 Maternity pay

Introduction

2.2.1 ATP Livslang Pension

6.1.3 Employer has no place of business in jurisdiction

2.3.2 Minimum wage/ stamp duty tax exemptions

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9.4 Employee's payroll account

Germany

9.7.2 Civil contracts

3.7.3 Maternity pay

Introduction

2.2.1 ATP Livslang Pension

6.1.3 Employer has no place of business in jurisdiction

2.3.2 Minimum wage/ stamp duty tax exemptions

2.3.3 Lump sum wage and church tax

11. Work permit assessment tool

6.1.1 EU social security agreement

3.2 Sick leave and incapacity allowance

2.2.1 Mandatory social documents

12. Checklist for employers

2.3.3 Danish Hydrocarbon Tax

2.2 Social security contributions

2.2.4 Contributions for employers of 20+ employees

3.4 Special payments and one-sixth rule

1.3.5 Notification of Employment (NOE)

3.7.7 Occasional leave

9.6.2 Holiday pay

7.1 Commuting costs

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT

9.4 Employee's payroll account

Germany

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TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT