The content of this website has been machine translated. Many current web browsers offer further support for the translation of the original German content as part of their functionality.
Taxes and social insurance contributions for employees
Businesses must pay a variety of taxes and social insurance contributions
for their employees. These include contributions to statutory health insurance and
pension schemes. Special rules apply to certain forms of employment (e.g. “mini
jobs”).
There are 45 services for Taxes and social insurance contributions for employees
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.
The Künstlersozialkasse has determined that your company is liable for the artists' social security contribution. You do not agree with this and can lodge an objection.
If you are single and your household includes at least one child for whom you are entitled to the child allowance or child benefit, you can apply for the tax relief amount for single parents to be taken into account (you will then generally receive tax class II).
If, according to the registration, there is a certain relationship between you and your employer or if you are a managing partner, the procedure to clarify your employment status with the clearing office is automatically initiated.
If your company receives seasonal short-time allowance for employees, you can also be reimbursed the social security contributions for these employees under certain conditions.
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.
If you work for several employers at the same time, you can decide for yourself which employer should retrieve the family-friendly electronic wage tax deduction features for your main employment relationship.
You can have your income tax deduction details (tax class, child allowances) blocked by notifying your tax office. Your employer will then tax your wages according to tax class VI.
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) to the tax authorities.
Tax office can issue certificate for wage tax deduction if retrieval of electronic wage tax deduction features (ELStAM) is not possible due to incorrect reporting data.
If you are no longer permanently separated from your spouse or registered partner, you are again entitled to the tax class combination III/V, IV/IV or IV/IV with factor.
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.
As the employer, you withhold income tax from the wages paid and, after electronically transmitting the income tax registration to the responsible tax office, pay the income tax to it.
Do you not want to keep the tax class combination IV/IV that is automatically assigned when you get married? Then you and your wife or husband can apply for a tax class change at your local tax office.
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.
If the legal circumstances of your company change, you must inform the Künstlersozialkasse. The change may affect your obligation to pay contributions.
You must inform the Künstlersozialkasse if your company's contact details change. You should also inform the Künstlersozialkasse if your contact details change.
If you set up a company in Germany, you must comply with certain regulations and requirements. Here you will find information on your rights and obligations, particularly on the subject of tax (payment, rates, tax returns).
Are you permanently separated as part of a marriage or registered civil partnership? Then the spouse-related tax class combinations (IV/IV or III/V) are no longer possible from the year after the separation.
Airlines that carry out commercial passenger air traffic and transport passengers from German airports to destinations must register and pay the air traffic tax.
Air carriers are obliged to register for air transport tax with the competent main customs office. Tax agents for air transport companies must apply for a permit from the competent main customs office.
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.
If your obligation to pay royalties has ended and you again pay more than EUR 450.00 per year to self-employed artists or journalists or you again organize more than 3 events in a calendar year, you must inform the Künstlersozialkasse.
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.
