Payroll

The payroll ( technical term social security ) is also known under the terms of payroll, payroll, monthly statement. In Germany, every commercial employer is obligated under § 108 Commercial Code (GewO ) a statement of the composition of earnings in a comprehensible text form - or in electronic form using text expression - make. The wages and salaries, statutory deductions (taxes, social security contributions ) shall be calculated in accordance with § 107 Trade Regulations in Euros. The payment amount is reported in Euro. Special forms of payroll and accounts are Baulohnabrechnungen after TVöD - Collective Agreement for the Civil Service ( collective agreement in the public sector ), TvL ( collective agreement countries), salary payroll ( payroll for civil servants ).

The settlement aims to information about the payment done, so that the employee can verify the billing and see why he gets the amount paid. On 1 July 2013, the Entgeltbescheinigungsverordnungin force that has a " normalized charge certificate " to the destination entered.

For small and medium businesses payroll frequently accountant or accounting offices ( payroll office ) will be accepted. Large companies mostly have a personal presentation including a payroll.

Contents of a salary certificate

A salary certificate referred to ( § 108 paragraph 3 sentence 1 of the Industrial Code ) has to contain the following information:

In addition to the remuneration certificate at least the following remuneration components are present:

Current or past salary and deductions,

As well as by the law of employment promotion

Example of a Payroll / certificate

Current remuneration (salary, monthly salary and hourly wage ) Perquisites / benefits in kind Vermögenswirksame paid by the employer Company pension scheme = Total gross (possibly deviant social security and tax gross ) - Company pension = Gross social security (which to contributions paid) - Tax allowances - Company pension = Gross tax ( taxable wages ) - Income tax - Church tax from the income tax - Solidarity surcharge on the income tax - Health workers share - Pension employee share - Unemployment insurance employee share - Long-term care workers share - Contribution surcharge care insurance = Net pay after deduction of taxes and mandatory contributions from the total gross - Benefits in kind - Vermögenswirksame service by the employee - Personal deductions ( garnishment, employer loans) Tax and exempt from social security allowances = Payment / bank transfer to the employee Further details are only permitted if they are provided in a collective bargaining agreement or employment contract, an operating agreement or any other legal provision.

No obligation to issue a payment certificate

Employees receive a salary certificate in text form for each accounting period with the settlement of the fee; the obligation does not apply if compared to the previous accounting period are not affected.

Information

• Social security contributions are ever to wear half by employees and employers. Exceptions: the health insurance paid by the employee in addition 0.9% of gross salary, in the long term care insurance to pay childless workers from the age of 23 in addition 0.25% of gross salary (maximum of the contribution ceiling).

Trivia

The old term " pay slip " comes from the early days of payroll. The entire settlement was effected only on a small strip of paper.