de-payroll

Germany Payroll Tax (Lohnsteuer) -- Employee Skill v1.0

Section 1 -- Quick Reference

Quick Reference table

Field	Value
Country	Germany (Bundesrepublik Deutschland)
Taxes	Lohnsteuer (LSt) + Solidaritatszuschlag (SolZ) + Kirchensteuer (KiSt, if applicable)
Social contributions	Rentenversicherung (RV) + Krankenversicherung (KV) + Pflegeversicherung (PV) + Arbeitslosenversicherung (AV)
Currency	EUR only
Pay period	Monthly (Monat), Weekly (Woche), Daily (Tag), or Annual (Jahr)
Primary legislation	Einkommensteuergesetz (EStG) s38--s42f; Solidaritatszuschlaggesetz (SolZG); SGB IV/V/VI/VII/XI
Computation source	BMF Programmablaufplan (PAP) -- official algorithm published annually by the Federal Ministry of Finance
Tax engine repos	MarcelLehmann/Lohnsteuer (Apache-2.0, generated from BMF PAP XML, covers 2006--2026); jenner/LstGen (MIT, PAP code generator for Python/Java/JS/Go/PHP)
BMF online calculator	bmf-steuerrechner.de
Contributor	Open Accountants Community
Validated by	Pending -- requires sign-off by a German Steuerberater
Validation date	Pending
Skill version	1.0

Grundfreibetrag and Tax Brackets (2025, from BMF PAP September 2025 revision)

Grundfreibetrag and Tax Brackets table

Taxable Income (EUR)	Rate	PAP Zone
0 -- 12,096	0%	Grundfreibetrag (GFB = 12,096)
12,097 -- 17,443	14% -- ~24%	Progressive zone 1 (linear-progressive, formula below)
17,444 -- 68,480	~24% -- 42%	Progressive zone 2 (linear-progressive, formula below)
68,481 -- 277,825	42%	Proportionalzone (flat)
277,826+	45%	Reichensteuer

Germany uses the BMF Programmablaufplan (PAP) formula, not simple bracket multiplication. The exact formula is in Section 3.

Solidaritatszuschlag (SolZ) on Lohnsteuer

SolZ table

Item	Value
Rate	5.5% of Lohnsteuer
Freigrenze (single / Stkl I, II, IV, V, VI)	Jahreslohnsteuer up to EUR 19,950 -- no SolZ
Freigrenze (married / Stkl III)	Jahreslohnsteuer up to EUR 39,900 -- no SolZ
Gleitzone (phase-in)	11.9% marginal rate on LSt between Freigrenze and full-rate zone

Kirchensteuer (KiSt)

KiSt table

Item	Value
Rate (most Lander)	9% of Lohnsteuer
Rate (Bavaria, Baden-Wurttemberg)	8% of Lohnsteuer
Applied only if	Employee is a registered church member (R > 0 in ELStAM)
Bemessungsgrundlage	BK output from PAP (Lohnsteuer after certain adjustments)

Steuerklassen (Tax Classes)

Steuerklassen table

Class	Who	Tariff	Key Parameters (2025 PAP)
I	Single, divorced, widowed	Grundtarif	ANP=1,230; SAP=36; KFB=ZKF x 9,600; KZTAB=1
II	Single parent (Alleinerziehend)	Grundtarif + EFA	ANP=1,230; SAP=36; KFB=ZKF x 9,600; EFA=4,260; KZTAB=1
III	Married, sole earner or higher earner (spouse in V)	Splittingtarif	ANP=1,230; SAP=36; KFB=ZKF x 9,600; KZTAB=2
IV	Married, both earning similar amounts	Grundtarif	ANP=1,230; SAP=36; KFB=ZKF x 4,800; KZTAB=1
V	Married, lower earner (spouse in III)	Special min-tax method	ANP=1,230; SAP=36; KFB=0; special MST5_6
VI	Second or additional employment	No allowances	No ANP, no FVBZ, no KFB

• Key abbreviations — ANP = Arbeitnehmer-Pauschbetrag (employee lump sum EUR 1,230); SAP = Sonderausgaben-Pauschbetrag (EUR 36); KFB = Kinderfreibetrag per child (EUR 9,600 full / EUR 4,800 half); EFA = Entlastungsbetrag fuer Alleinerziehende (EUR 4,260); KZTAB = tariff multiplier (1 = Grundtarif, 2 = Splittingverfahren); ZKF = number of child allowances. (Section 1 -- Quick Reference)

Social Security Rates (2025)

Social Security Rates table

Branch	German Name	Total Rate	Employee (AN)	Employer (AG)
Pension	Rentenversicherung (RV)	18.6%	9.3%	9.3%
Health	Krankenversicherung (KV)	14.6% + Zusatzbeitrag	7.3% + ZB/2	7.3% + ZB/2
Care	Pflegeversicherung (PV)	3.6% base	see table below	see table below
Unemployment	Arbeitslosenversicherung (AV)	2.6%	1.3%	1.3%

• Average Zusatzbeitrag (ZB) for 2025 — 2.5% (varies by Krankenkasse; Total KV with average ZB = 17.1%) (Social Security Rates (2025))

Pflegeversicherung Detail (2025)

Pflegeversicherung Detail table

Situation	Employee (AN)	Employer (AG)	Total
Childless, age 23+ (PVZ=1)	2.4%	1.8%	4.2%
1 child (PVZ=0, PVA=0)	1.8%	1.8%	3.6%
2 children (PVZ=0, PVA=1)	1.55%	1.8%	3.35%
3 children (PVZ=0, PVA=2)	1.3%	1.8%	3.1%
4 children (PVZ=0, PVA=3)	1.05%	1.8%	2.85%
5+ children (PVZ=0, PVA=4)	0.8%	1.8%	2.6%
Sachsen exception (PVS=1)	+0.5% AN	-0.5% AG	same total

• Sachsen PV adjustment — In Sachsen, the employee pays 0.5% more and the employer pays 0.5% less (Buss- und Bettag adjustment). For childless in Sachsen: AN = 2.9%, AG = 1.3%. (Pflegeversicherung Detail (2025))

Beitragsbemessungsgrenzen (Contribution Ceilings, 2025)

Beitragsbemessungsgrenzen table

Ceiling	Monthly	Annual	Applies to
KV/PV-BBG	EUR 5,512.50	EUR 66,150	Health + Care insurance
RV-BBG (West)	EUR 8,050.00	EUR 96,600	Pension insurance
RV-BBG (East)	EUR 8,050.00	EUR 96,600	Pension insurance (unified since 2025)
AV-BBG	EUR 8,050.00	EUR 96,600	Unemployment insurance
JAEG (Versicherungspflichtgrenze)	EUR 6,150.00	EUR 73,800	Threshold above which employees may opt for PKV

• Ceiling application rule — Income above the BBG is not subject to contributions for that branch. (Beitragsbemessungsgrenzen (Contribution Ceilings, 2025))

Conservative Defaults

Conservative Defaults table

Ambiguity	Default
Unknown Steuerklasse	Steuerklasse I
Unknown church membership	No Kirchensteuer (R=0)
Unknown Zusatzbeitrag	Use average 2.5%
Unknown number of children	Childless surcharge (PVZ=1)
Unknown KRV status	KRV=0 (statutory pension insured)
Unknown Sachsen status	PVS=0 (non-Sachsen)

Section 2 -- Required Inputs and Refusal Catalogue

Required Inputs

• Minimum viable — gross monthly salary (Bruttolohn), Steuerklasse, and pay period (monthly/weekly) (Required Inputs)
• Recommended — Zusatzbeitrag of specific Krankenkasse, number and ages of children, church membership, Freibetrag from ELStAM, KRV status, Sachsen residence (Required Inputs)
• Ideal — full ELStAM data (electronic wage tax deduction characteristics), employment contract, prior Lohnsteuerbescheinigung (Required Inputs)

Refusal Catalogue

• R-DE-P-1 -- Self-employed / Freiberufler — This skill covers employee payroll (Lohnsteuer). Self-employed persons compute Einkommensteuer, not Lohnsteuer. Use de-income-tax.md. (R-DE-P-1)
• R-DE-P-2 -- Mini-job (geringfugige Beschaftigung) — Mini-jobs up to EUR 556/month have flat-rate taxation (2% pauschale Lohnsteuer or individual). Separate rules apply. (R-DE-P-2)
• R-DE-P-3 -- Cross-border workers (Grenzganger) — Cross-border employment requires DBA analysis and potentially foreign social security. Escalate to Steuerberater. (R-DE-P-3)
• R-DE-P-4 -- Board members / Geschaftsfuhrer of GmbH — Managing directors have special social security rules. Escalate. (R-DE-P-4)
• R-DE-P-5 -- Short-term employment (kurzfristige Beschaftigung) — Limited to 70 working days or 3 months per year. Special rules apply. (R-DE-P-5)

Section 3 -- BMF PAP Tax Formula (UPTAB25)

The following is the exact Einkommensteuer tariff formula from the BMF Programmablaufplan for 2025 (September 2025 revision), as implemented in MarcelLehmann/Lohnsteuer Lohnsteuer2025.java.

All values are annual. For monthly/weekly/daily payroll, the PAP annualises the pay period amount, computes annual tax, then divides back.

Formula (§32a EStG, 2025 PAP constants)

• UPTAB25 tariff formula — Input: X = zu versteuerndes Einkommen (taxable income) in EUR, whole euros GFB = 12,096 Zone 0 -- Grundfreibetrag: If X < GFB + 1 (i.e., X <= 12,096): ST = 0 Zone 1 -- Progressive zone 1 (14% entry rate): If 12,097 <= X < 17,444: Y = (X - 12,096) / 10,000 RW = Y * 932.30 + 1,400 ST = floor(RW * Y) Zone 2 -- Progressive zone 2: If 17,444 <= X < 68,481: Y = (X - 17,443) / 10,000 RW = Y * 176.64 + 2,397 ST = floor(RW * Y + 1,015.13) Zone 3 -- Proportionalzone (42%): If 68,481 <= X < 277,826: ST = floor(X * 0.42 - 10,911.92) Zone 4 -- Reichensteuer (45%): If X >= 277,826: ST = floor(X * 0.45 - 19,246.67) Final: ST = ST * KZTAB (KZTAB = 2 for Steuerklasse III Splitting; KZTAB = 1 for all others) (§32a EStG, 2025 PAP constants; MarcelLehmann/Lohnsteuer Lohnsteuer2025.java)

Steuerklasse V/VI Special Method (MST5_6)

• MST5_6 formula — UP5_6(ZX): ST1 = UPTAB25(ZX * 1.25) ST2 = UPTAB25(ZX * 0.75) DIFF = (ST1 - ST2) * 2 MIST = floor(ZX * 0.14) -- minimum tax ST = max(DIFF, MIST) (§39b Abs. 2 Satz 7 EStG)

Steuerklassen V and VI use a different computation per §39b Abs. 2 Satz 7 EStG. Instead of the standard UPTAB25, the PAP computes tax on 1.25x and 0.75x the income, takes the difference, doubles it, and applies a 14% minimum:

The thresholds W1STKL5, W2STKL5, W3STKL5 create additional breakpoints:

Threshold table

Threshold	2025 Value	Rate above
W1STKL5	EUR 13,785	42% marginal via comparison check
W2STKL5	EUR 34,240	42% flat marginal
W3STKL5	EUR 222,260	45% flat marginal

Solidaritatszuschlag Formula (MSOLZ)

• SolZ formula — SOLZFREI = 19,950 * KZTAB (EUR 19,950 for Grundtarif; EUR 39,900 for Splitting) If JBMG > SOLZFREI: SOLZJ = floor(JBMG * 5.5 / 100, 2 decimals) SOLZMIN = floor((JBMG - SOLZFREI) * 11.9 / 100, 2 decimals) SolZ = min(SOLZJ, SOLZMIN) Else: SolZ = 0 JBMG = Jahresbemessungsgrundlage (annual Lohnsteuer for SolZ assessment, computed from Jahreslohnsteuer after §51a EStG adjustments) (MSOLZ, §51a EStG)
• Phase-in rate purpose — The 11.9% phase-in rate ensures the SolZ increases gradually above the Freigrenze rather than jumping to 5.5%. (MSOLZ)

Vorsorgepauschale (Insurance Deduction in Tax Computation)

The PAP deducts a Vorsorgepauschale from gross income before computing Lohnsteuer. This is an approximation of the employee's social insurance contributions:

• Vorsorgepauschale (MPARA) formula — MPARA constants (2025): BBGRV = 96,600 (annual pension ceiling) RVSATZAN = 0.093 (employee pension rate) BBGKVPV = 66,150 (annual health/care ceiling) KVSATZAN = 0.07 + KVZ/200 (employee health rate: 7.0% base + half Zusatzbeitrag) KVSATZAG = 0.07 + 0.0125 (employer health rate for Vorsorgepauschale: 8.25%) PVSATZAN = 0.018 (employee care rate, non-Sachsen; 0.023 Sachsen) PVSATZAG = 0.018 (employer care rate, non-Sachsen; 0.013 Sachsen) VSP1 = min(annual_gross, BBGRV) * RVSATZAN VSP2 = min(annual_gross * 0.12, VHB) VHB = 3,000 (Stkl III) or 1,900 (others) VSP3 = min(annual_gross, BBGKVPV) * (KVSATZAN + PVSATZAN) VSP = max(VSP1 + VSP2, VSP1 + VSP3) (MPARA constants (2025))

Section 4 -- Social Security Computation (Employer Payroll)

4.1 Monthly Payroll Social Security Deductions

• Assessment base rule — For each employee, the employer computes contributions on assessment_base = min(gross_monthly, BBG): (4.1 Monthly Payroll Social Security Deductions)

Monthly Payroll Social Security Deductions table

Branch	Rate (AN)	Rate (AG)	BBG monthly	Max AN/month	Max AG/month
RV (Pension)	9.30%	9.30%	EUR 8,050.00	EUR 748.65	EUR 748.65
KV (Health)	7.30%+ZB/2	7.30%+ZB/2	EUR 5,512.50	varies	varies
PV (Care)	varies	1.80%	EUR 5,512.50	varies	EUR 99.23
AV (Unemploymt)	1.30%	1.30%	EUR 8,050.00	EUR 104.65	EUR 104.65

• KV with average ZB detail — With average ZB = 2.5%: - KV employee: 7.3% + 1.25% = 8.55% of min(gross, 5,512.50) → max EUR 471.32/month - KV employer: 7.3% + 1.25% = 8.55% of min(gross, 5,512.50) → max EUR 471.32/month (4.1 Monthly Payroll Social Security Deductions)

4.2 Total Maximum Monthly Deductions (at or above all ceilings)

Total Maximum Monthly Deductions table

Branch	Employee Max	Employer Max	Total Max
RV	EUR 748.65	EUR 748.65	EUR 1,497.30
KV (avg ZB 2.5%)	EUR 471.32	EUR 471.32	EUR 942.64
PV (childless)	EUR 132.30	EUR 99.23	EUR 231.53
PV (1 child)	EUR 99.23	EUR 99.23	EUR 198.45
AV	EUR 104.65	EUR 104.65	EUR 209.30
Total (childless)	EUR 1,456.92	EUR 1,423.85	EUR 2,880.77
Total (1 child)	EUR 1,423.85	EUR 1,423.85	EUR 2,847.69

4.3 Employer-Only Contributions (not deducted from employee)

Employer-Only Contributions table

Contribution	Rate	Base
Umlage U1 (sick pay, <30 employees)	0.9%--4.1% (varies by Krankenkasse)	Gross up to KV-BBG
Umlage U2 (maternity)	0.19%--0.8% (varies)	Gross up to KV-BBG
Insolvenzgeldumlage	0.06%	Gross up to RV-BBG
Berufsgenossenschaft (accident)	varies by industry (0.5%--10%+)	Gross (industry-specific ceiling)

Section 5 -- Worked Examples

Example 1 -- Steuerklasse I, EUR 4,000/month, no church, childless

Input: Brutto EUR 4,000/month, Stkl I, R=0, PVZ=1, KVZ=2.50%, KRV=0, PVS=0

Lohnsteuer computation (annualised):

• Annual gross = EUR 48,000
• Less ANP (1,230) + SAP (36) + Vorsorgepauschale
• VSP1 = 48,000 x 0.093 = 4,464
• VSP3 = 48,000 x (0.07 + 0.0125 + 0.018 + 0.006) = 48,000 x 0.1065 = 5,112
• VSP = max(4,464 + 1,900, 4,464 + 5,112) = max(6,364, 9,576) = 9,576
• ZVE = 48,000 - 1,230 - 36 - 9,576 = 37,158
• UPTAB25(37,158): Zone 2: Y = (37,158 - 17,443)/10,000 = 1.9715; RW = 1.9715 x 176.64 + 2,397 = 2,745.25; ST = floor(2,745.25 x 1.9715 + 1,015.13) = floor(6,425.96) = 6,425
• Monthly LSt = floor(6,425 x 100 / 12) / 100 = EUR 535.41/month (approximate)

SolZ: JBMG = 6,425 < SOLZFREI 19,950 → SolZ = EUR 0

Social security:

• RV: 4,000 x 9.3% = EUR 372.00
• KV: 4,000 x 8.55% = EUR 342.00
• PV: 4,000 x 2.4% = EUR 96.00
• AV: 4,000 x 1.3% = EUR 52.00
• Total SV (AN): EUR 862.00

Approximate net: 4,000 - 535 - 0 - 0 - 862 = EUR 2,603/month

Example 2 -- Steuerklasse III, EUR 6,000/month, church (Bavaria), 2 children

Input: Brutto EUR 6,000/month, Stkl III, R=1 (church, 8% Bayern), ZKF=2.0, PVZ=0, PVA=1, KVZ=2.50%

Lohnsteuer (annualised):

• Annual gross = EUR 72,000
• KZTAB = 2 (Splitting)
• KFB = 2.0 x 9,600 = 19,200
• ZVE after deductions and Vorsorgepauschale: computed per PAP
• X = ZVE / 2 (Splitting)
• Apply UPTAB25 to X, then ST = ST x 2
• Result: significantly lower than Stkl I due to Splitting

Social security (2 children):

• RV: 6,000 x 9.3% = EUR 558.00 (under RV-BBG)
• KV: 5,512.50 x 8.55% = EUR 471.32 (capped at KV-BBG)
• PV: 5,512.50 x 1.55% = EUR 85.44 (2 children, PVA=1)
• AV: 6,000 x 1.3% = EUR 78.00
• Total SV (AN): EUR 1,192.76

Example 3 -- Steuerklasse VI (second job), EUR 1,500/month

Input: Brutto EUR 1,500/month, Stkl VI, R=0

Lohnsteuer: No ANP, no SAP, no KFB, no FVBZ. Higher effective rate since no allowances are applied. MST5_6 method may apply depending on income level.

Social security: Normal rates apply. If already at BBG from primary employment, no additional contributions.

Section 6 -- Payslip Transaction Pattern Library

6.1 Payslip Credits (Employee receives)

Payslip Credits table

Pattern	Classification	Notes
GEHALT, LOHN, ENTGELT	Net salary payment	After all deductions
NACHZAHLUNG GEHALT	Salary back-payment	May trigger sonstige Bezuege rules
WEIHNACHTSGELD, 13. GEHALT	Christmas bonus	Taxed as sonstiger Bezug
URLAUBSGELD	Holiday bonus	Taxed as sonstiger Bezug
ABFINDUNG	Severance payment	Fuenftelregelung may apply (§34 EStG)
TANTIEME, BONUS, PRAEMIE	Performance bonus	Sonstiger Bezug
JUBILAEUM	Anniversary bonus	Sonstiger Bezug

6.2 Employer Deductions (visible on payslip, debited from gross)

Employer Deductions table

Line Item	What It Is	Employee Portion
LSt / Lohnsteuer	Income tax withholding	100% employee
SolZ / Solidaritatszuschlag	Solidarity surcharge	100% employee
KiSt / Kirchensteuer	Church tax	100% employee
RV-Beitrag AN	Pension contribution	9.3% of gross (up to BBG)
KV-Beitrag AN	Health contribution	7.3% + ZB/2 of gross (up to BBG)
PV-Beitrag AN	Care contribution	see PV table above
AV-Beitrag AN	Unemployment contribution	1.3% of gross (up to BBG)

Section 7 -- Key PAP Input Parameters Reference

These are the input parameters to the BMF Programmablaufplan, as defined in the MarcelLehmann/Lohnsteuer Lohnsteuer2025.java (generated from official BMF PAP XML, Stand: 2025-09-17):

Key PAP Input Parameters table (MarcelLehmann/Lohnsteuer Lohnsteuer2025.java, Stand: 2025-09-17)

Parameter	Type	Description
RE4	BigDecimal	Steuerpflichtiger Arbeitslohn for the pay period, in Cent
STKL	int	Steuerklasse (1--6)
LZZ	int	Pay period: 1=Jahr, 2=Monat, 3=Woche, 4=Tag
R	int	Religion (0=none, church membership code otherwise)
KRV	int	0=statutory pension insured, 1=not
KVZ	BigDecimal	Zusatzbeitrag in percent (e.g. 2.50)
PVS	int	1=Sachsen (Pflegeversicherung exception)
PVZ	int	1=childless surcharge applies
PVA	BigDecimal	Number of Beitragsabschlage (0--4, for children 2--5+)
PKV	int	0=GKV, 1=PKV without employer subsidy, 2=PKV with subsidy
PKPV	BigDecimal	Monthly PKV premium in Cent (if PKV)
ZKF	BigDecimal	Number of Kinderfreibetrage (one decimal)
af	int	1=Faktorverfahren selected (Stkl IV only)
f	double	Factor value (default 1.0)
ALTER1	int	1=age 64+ at start of calendar year
JFREIB	BigDecimal	Annual Freibetrag from ELStAM, in Cent
JHINZU	BigDecimal	Annual Hinzurechnungsbetrag from ELStAM, in Cent

Key Output Parameters

Key Output Parameters table

Parameter	Description
LSTLZZ	Lohnsteuer for the pay period, in Cent
SOLZLZZ	Solidaritatszuschlag for the pay period, in Cent
BK	Bemessungsgrundlage for Kirchensteuer, in Cent
STS	Lohnsteuer on sonstige Bezuege, in Cent
SOLZS	SolZ on sonstige Bezuege, in Cent
BKS	Kirchensteuer Bemessungsgrundlage on sonstige Bezuege, in Cent
VKVLZZ	Arbeitgeberzuschuss zur PKV (for employer subsidy computation), in Cent

Section 8 -- Sonstige Bezuege (Bonuses, One-Time Payments)

Sonstige Bezuege (bonuses, severance, holiday pay) are taxed separately per §39b Abs. 3 EStG. The PAP:

1. Computes annual Lohnsteuer on regular pay alone (Jahresarbeitslohn)
2. Computes annual Lohnsteuer on regular pay + sonstiger Bezug
3. The difference is the tax on the sonstiger Bezug

This prevents the progressive rate from being distorted by one-time payments.

For Entschadigungen/Abfindungen, the Funftelregelung (§34 EStG) may apply:

• Compute tax on 1/5 of the Abfindung added to regular income
• Multiply the incremental tax by 5
• This smooths the progressive effect

Section 9 -- Mini-Jobs and Gleitzone (Midijobs)

Mini-Jobs (Geringfugige Beschaftigung)

Mini-Jobs table

Parameter	Value
Monthly ceiling	EUR 556 (2025)
Employer flat-rate contributions	RV 15%, KV 13%, Pauschalsteuer 2%, U1+U2+Insolvenzumlage
Employee contributions	None (unless RV opt-in: employee pays 3.6% RV top-up)
No Lohnsteuer	Covered by 2% Pauschalsteuer

Midijobs / Uebergangsbereich (Gleitzone)

Midijobs table

Parameter	Value
Range	EUR 556.01 -- EUR 2,000.00/month
Employee contributions	Reduced via gliding scale formula
Employer contributions	Full standard rates
Lohnsteuer	Normal withholding per Steuerklasse

Section 10 -- Test Suite

Test 1 -- Stkl I, 4,000 brutto, childless, no church. Input: STKL=1, RE4=400000 (cents), LZZ=2, R=0, KVZ=2.50, PVZ=1, KRV=0, PKV=0. Expected: LSTLZZ approximately EUR 535 (monthly Lohnsteuer in cents). SOLZLZZ = 0 (below Freigrenze). BK = 0. SV deductions: RV=372, KV=342, PV=96, AV=52 = EUR 862/month.

Test 2 -- Stkl III, 6,000 brutto, 2 children, church 8% (Bayern). Input: STKL=3, RE4=600000, LZZ=2, R=1, ZKF=2.0, PVZ=0, PVA=1, KVZ=2.50. Expected: Significantly lower LSt due to Splitting. KiSt = BK x 8%. SV: RV=558, KV=471.32, PV=85.44, AV=78 = EUR 1,192.76/month.

Test 3 -- Stkl V, 2,500 brutto, childless. Input: STKL=5, RE4=250000, LZZ=2, PVZ=1, KVZ=2.50. Expected: Higher LSt than Stkl I due to MST5_6 method with 14% minimum.

Test 4 -- Above all BBGs, Stkl I, 10,000 brutto. Input: STKL=1, RE4=1000000, LZZ=2, PVZ=1. Expected: RV capped at 748.65, KV capped at 471.32, PV capped at 132.30, AV capped at 104.65.

Test 5 -- SolZ phase-in. Input: Annual LSt = EUR 20,500, single. Expected: SOLZFREI = 19,950. SOLZJ = 20,500 x 5.5% = 1,127.50. SOLZMIN = (20,500 - 19,950) x 11.9% = 65.45. SolZ = min(1,127.50, 65.45) = EUR 65.45.

Test 6 -- Validate against BMF online calculator. All computations should match bmf-steuerrechner.de using the same inputs. The MarcelLehmann/Lohnsteuer test suite validates against this API.

Section 11 -- Interaction with Other German Skills

Interaction table

Scenario	Skill to Use
Employee payroll (Lohnsteuer)	This skill (de-payroll.md)
Self-employed income tax (Einkommensteuer)	de-income-tax.md
Self-employed social contributions	de-social-contributions.md
Gewerbesteuer (trade tax)	de-trade-tax.md
Umsatzsteuer / VAT return	germany-vat-return.md
Quarterly estimated tax payments	de-estimated-tax.md
ZUGFeRD/XRechnung e-invoicing	horstoeko/zugferd (MIT, PHP) -- uses VAT category codes S/Z/E/AE/K/G/O with rates 19%/7% standard

PROHIBITIONS

• NEVER compute Lohnsteuer using simple bracket percentages -- use the PAP formula (UPTAB25)
• NEVER apply Grundtarif (UPTAB25) directly to Steuerklasse V or VI -- use the MST5_6 method
• NEVER forget the Vorsorgepauschale deduction before computing Lohnsteuer
• NEVER confuse the KV/PV-BBG (EUR 5,512.50/month) with the RV/AV-BBG (EUR 8,050/month)
• NEVER apply the childless PV surcharge to employees with children
• NEVER charge social security contributions above the Beitragsbemessungsgrenze
• NEVER omit the Sachsen PV exception when the employee is in Sachsen
• NEVER treat sonstige Bezuege (bonuses) as regular pay -- use the PAP's separate method
• NEVER assume Kirchensteuer is 9% everywhere -- Bavaria and Baden-Wurttemberg use 8%
• NEVER present payroll computations as definitive -- direct to Steuerberater/Lohnbuchhalter for sign-off

Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a Steuerberater or Lohnbuchhalter in Germany) before implementation.

The PAP formula and constants are sourced from the MarcelLehmann/Lohnsteuer repository (Apache-2.0), which generates code from the official BMF Programmablaufplan XML. The BMF publishes the PAP at bmf-steuerrechner.de.

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