2.3.4 Other Employer Charges

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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Germany /2. Mechanics of payroll /2.3 Other withholding / 2.3.4 Other employer charges

Commentary

Germany

Employers must pay other insurance charges to cover specific issues:

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•�� Insolvenzgeldumlage – insolvency cover for up to three months wages charged at 0.06% since 2023 (0.12% for 2022) of payroll for pension contribution
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•�� Umlageversicherung – cover for payment of sick

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2.1.5 Zero taxation for under 26 year olds

1.3.1 Monthly filings

2.3.2 Minimum wage/ stamp duty tax exemptions

4.5 Employer provided accommodation

8.3 Social security penalties

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2.3.4 Other employer charges

Germany

2.1.5 Zero taxation for under 26 year olds

1.3.1 Monthly filings

2.3.2 Minimum wage/ stamp duty tax exemptions

4.5 Employer provided accommodation

8.3 Social security penalties

11. Work permit assessment tool

1.1.1 Glossary of payroll terms

3.2 Sick leave and incapacity allowance

6.3 Inbound employees on assignment

2.3.3 Danish Hydrocarbon Tax

5.3.1 Short term business visitors

2.2 Social security contributions

7.3 Relocation costs

2.2.4 Contributions for employers of 20+ employees

3.4 Private medical insurance

3.7.2 Sick pay

3.7.7 Occasional leave

3.3 Participatory bonus

1.1 Introduction: overview of the domestic payroll system

6.4.1 Split Year Relief – outbound employees

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2.3.4 Other employer charges

Germany

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