Taxes and social insurance contributions for employees

View electronic wage tax deduction features

The electronic wage tax characteristics used for wage tax deduction can be taken from your payslip and viewed in various ways.

Lock or unlock electronic wage tax deduction features for employees

You can have the wage tax deduction features (tax class, child allowances) blocked by notifying your tax office. Your company of employment will then tax your wages according to tax class VI.

Electronic wage tax deduction features Change

If your personal circumstances have changed - e.g. due to marriage - your personal income tax deduction details will usually also be changed.

Marriage leads to a change in tax class

You do not want to keep the tax class combination IV/IV that was automatically assigned when you got married? If so, you and your wife or husband can apply for a change of tax class at your local tax office.

After the death of the spouse or civil partner, the tax class changes in the long term; tax class III can be retained in the short term

If your spouse or civil partner dies, you will be placed in tax class III in the year of death and the following year.

Applying for a change of tax class during marriage or civil partnership

As a spouse or partner, there are 3 possible tax class combinations available to you. You can choose freely from these.

Permanent separation of spouses and civil partners leads to a change in tax class

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

Change to the church tax deduction when joining the church

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

Have address and personal data changed

If your address or personal data changes, you must notify us of the changed data.

Change to the church tax deduction when leaving the church

By leaving the church, the obligation to pay church tax no longer applies. The procedure for this is largely automated.

Assign main employer

If you are employed by several employers at the same time, you can determine yourself which employer is to retrieve the family-friendly electronic wage tax deduction features.

Change tax class after resumption of marriage or civil partnership

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.

Apply for a change of tax class for single parents

As a single parent with at least one child in the household who is entitled to child allowance or child benefit, you can apply for the tax relief amount for single parents and thus for tax class 2.

Certificate for wage tax deduction Issue

The wage tax deduction features are usually created at the beginning of an employment relationship on the basis of an application submitted by the employee (or employer, if applicable) to the tax authorities.

Apply for a certificate for income tax deduction

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

Taxing wages from another employment relationship with tax class VI

If you have other employment relationships in addition to your main employment relationship, the wages from these employment relationships are taxed according to tax class VI.

Employers register and pay income tax

As the employer, you withhold the wage tax from the wages paid and, after electronically transmitting the wage tax registration to the responsible tax office, pay the wage tax to it.

Submitting the remuneration report to the artists' social insurance fund without being asked to do so

If your obligation to pay contributions has ended and you again pay more than EUR 450.00 per year to self-employed artists or journalists, or if you also again hold more than 3 events in a calendar year, you must inform the Künstlersozialkasse.

File an objection against a notice of change to the artists' social security contribution

If the Künstlersozialkasse has sent you a notice of amendment and you do not agree with it, you can lodge an objection.

After registering with the Künstlersozialkasse, file an objection against the decision on the obligation to pay social security contributions for artists.

The Künstlersozialkasse has determined that your company is liable for the Künstlersozialabgabe. You do not agree with this and can lodge an objection.

Social security rights and obligations in the EU

This section provides information on social security rights and obligations in the EU.

Other taxes: payment, rates, tax returns

When you set up a business in Germany, you must comply with certain rules and requirements. This section provides information on your rights and obligations, in particular relating to taxes (payment, rates and returns).

Claim reimbursement of social security contributions as a supplementary benefit to seasonal short-time allowance

If your company receives seasonal short-time allowance for employees, you can, under certain conditions, receive additional reimbursement of social insurance contributions for these employees.

Notify the Künstlersozialkasse of changes to the company's basic data

You must inform the Künstlersozialkasse if your company's contact details change. You should also inform the Künstlersozialkasse if your contact details change.

Notify the Künstlersozialkasse of any changes in legal circumstances.

If the legal circumstances of your company change, you must inform the Künstlersozialkasse. The change may affect your obligation to pay contributions.

Notify the Künstlersozialkasse of the change in the purpose of the company

If the object of your business has changed, you must inform the Künstlersozialkasse. The change may affect your obligation to pay contributions.

Change notification of artists' social security contribution

If your previous remuneration report is incorrect, you must inform the Künstlersozialkasse and correct your report.

Adjusting advance payments to the artists' social security fund

Do you expect to pay significantly lower fees to self-employed artists or publicists compared to the previous year? Then you can apply for a reduction in your monthly advance payments for the artists' social security contribution.

Submit annual declaration for artists' social security contributions

If your company is registered with the Künstlersozialkasse, you generally have to submit an annual remuneration report. The Künstlersozialkasse needs this report in order to calculate the amount of the artists' social security contribution you have to pay.

Registering or re-registering a company with the artists' social security fund

If you run a company that is liable to pay social security contributions, you must register your company with the Künstlersozialkasse.

Check obligation to pay the artists' social security contribution on shareholder remuneration

If your partner works for you as an artist or journalist, you must pay artists' social security contributions on the remuneration under certain conditions.

Advise registered companies on the artists' social security contribution

If you have any questions about the artists' social security contribution, you can contact the Künstlersozialkasse.

Enquire about your company's account balance with the artists' social security fund

If you have any questions about your tax account or need a current account statement, you can contact the Künstlersozialkasse.

Company audit by the Artists' Social Security Fund

Have you paid fees to self-employed persons for journalistic or artistic services? Then the Künstlersozialkasse (KSK) will check the correct declaration of these fees in your company.

Apply for payment relief for companies from the Artists' Social Security Fund

If your company is unable to pay the Artists' Social Insurance Fund's current claim on time, you can apply for payment relief.

Notify the artists' social insurance fund of the company's mission

If you have given up or discontinued your business, you must inform the Künstlersozialkasse. The cessation of your company leads to the termination of the artists' social security contribution obligation.

Take advantage of advice on the obligation to pay artists' social security contributions at information events

Would you like to find out about the artists' social security contribution obligation for your company? Then you can take part in an information event organized by the Artists' Social Security Fund under certain conditions.

Requesting the withdrawal of a decision by the Artists' Social Security Fund

If it turns out that a decision by the Künstlersozialkasse is incorrect, it will revoke it under certain conditions.

Applying for reinstatement to the previous status with the Artists' Social Security Fund

Have you missed a statutory deadline for an application or notification? Then, under certain conditions, you can make up the missed deadline without any disadvantages.

Request voluntary status clarification

If you want to check whether you are self-employed or employed, you can submit an application to determine your employment status.

Request mandatory status clarification for collaborating family members or managing partners

If, according to the registration, there is a certain relationship between you and your employer, or if you are a managing partner, the procedure for clarifying your employment status with the clearing office is automatically initiated.