3 Guides across 1 job. Each Guide is authored by an accountant; the ones more colleagues stand behind rise to the top.
Use this skill whenever asked about German payroll processing for employees. Trigger on phrases like "German payroll", "Lohnsteuer", "Gehaltsabrechnung", "Brutto Netto Rechner", "Steuerklasse", "Sozialversicherung", "Arbeitnehmeranteil", "Arbeitgeberanteil", "Beitragsbemessungsgrenze", "payslip Germany", "Lohnabrechnung", "Nettolohn", "Solidaritätszuschlag", "Kirchensteuer", "Rentenversicherung", "Krankenversicherung", "Pflegeversicherung", "Arbeitslosenversicherung", "Minijob", "Midijob", "minimum wage Germany", "Mindestlohn", "Entgeltabrechnung", or any question about computing employee pay, withholding tax, or social contributions in Germany. This skill extends de-payroll.md with full payroll lifecycle coverage including mandatory benefits, payslip requirements, filing obligations, and employer cost analysis. ALWAYS read this skill before processing any German employee payroll.
Use this skill whenever asked about German payroll tax (Lohnsteuer) computation for EMPLOYEES. Trigger on phrases like "Lohnsteuer", "Gehaltsabrechnung", "payslip Germany", "Steuerklasse", "Brutto Netto", "Solidaritaetszuschlag on wages", "Kirchensteuer on payroll", "Sozialversicherungsbeitraege employee", "Arbeitnehmeranteil", "Arbeitgeberanteil", "Beitragsbemessungsgrenze", "Lohnabrechnung", "Nettolohn", "payroll withholding Germany", "German wage tax", "Lohnsteuerklasse I II III IV V VI", or any question about computing employee payroll deductions in Germany. Covers Lohnsteuer (income tax withholding), Solidaritatszuschlag, Kirchensteuer, and all four branches of Sozialversicherung (RV, KV, PV, AV) from an employer/employee split perspective. This is SEPARATE from the self-employed income tax skill (de-income-tax.md). ALWAYS read this skill before computing any German employee payroll.
Use this skill whenever asked about German social insurance contributions (Sozialversicherungsbeitraege) for self-employed individuals, freelancers (Freiberufler), or sole proprietors (Einzelunternehmer). Trigger on phrases like "German health insurance", "Krankenversicherung", "GKV", "PKV", "Pflegeversicherung", "Rentenversicherung", "KSK", "Kuenstlersozialkasse", "Berufsgenossenschaft", "Unfallversicherung", "social contributions Germany", "Krankenkasse debit", or any question about German social insurance obligations. Also trigger when classifying bank statement transactions showing Krankenkasse debits, KSK direct debits, Berufsgenossenschaft invoices, or Deutsche Rentenversicherung payments. ALWAYS read this skill before touching any German social contribution work.