4 skills across 1 job. Each skill is authored by an accountant; the ones more colleagues stand behind rise to the top.
What a UK company needs to arrange before its first Germany-based employee starts: German social insurance, employer registrations and representation, wage-tax responsibilities and a separate company tax-presence review.
Full-cycle German payroll for employers and employees: wage tax withholding by tax class and ELStAM with the official program flow, solidarity surcharge and church tax, the tax exemption past retirement age, social insurance shares and ceilings, Minijobs and the transition band, the payslip, minimum wage duties, tax-free night and holiday surcharges, sick pay and the maternity top-up, DEÜV and accident insurance reports, filing deadlines, surcharges and year-end. Not for the self-employed.
German payroll for employers and employees: wage tax withholding by tax class and ELStAM with the official program flow, solidarity surcharge and church tax, the tax exemption for employees past retirement age, social insurance shares and contribution ceilings, Minijobs and the transition band, DEÜV reports, wage tax return deadlines, late-payment surcharges and year-end certificates. Not for the self-employed.
German social insurance contributions for employees and the self-employed: who is insured in health, care, pension and unemployment insurance, the compulsory-insurance threshold, how each branch is shared, voluntary health insurance and its minimum base, compulsory pension insurance for teachers, carers, craftspeople and one-client self-employed, the Kuenstlersozialkasse and the artists' levy, accident and unemployment insurance on application, status determination, due dates and the income tax deduction. Payroll mechanics are in de-payroll.