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Wage tax-Implementing Regulation

Original Language Title: Lohnsteuer-Durchführungsverordnung

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Wage tax-Implementing Regulation

Unofficial table of contents

LStDV

Date of completion: 16.06.1949

Full quote:

" Payroll-Implementing Regulation as amended by the Notice of 10. October 1989 (BGBl. I p. 1848), most recently by Article 27 of the Law of 25 July 2014 (BGBl. 1266).

Status: New by Bek. v. 10.10.1989 I 1848;
Last amended by Art. 27 G v. 25.7.2014 I 1266

For more details, please refer to the menu under Notes

Footnote

(+ + + Text proof applicable: 30.12.1980 + + +) 
(+ + + For application cf. § 8 + + +)

Unofficial table of contents

§ 1 Employees, Employers

(1) Workers are persons employed or employed in public or private service or who have been employed or who are employed in this service or in an earlier employment relationship. Employees are also the legal successor of these persons, insofar as they relate to working wages from the former employment relationship of their right-of-law worker. (2) A service relationship (paragraph 1) is present when the employee (employees) is the employer (public bodies, entrepreneurs, head of household) owes its work force. This is the case if the active person is under the direction of the employer in the course of his/her business will or if he is obliged to follow his instructions in the employer's business organism. (3) Employees are not, Who shall carry out deliveries and other services within the domestic business or professional activity carried out by him on his own behalf in respect of remuneration, in so far as the charges for such supplies and other services are concerned. Unofficial table of contents

§ 2 Working wage

(1) wages are all revenue accued to the employee from the employment relationship. It is not important under what name or in what form the revenue is granted. (2) The working wage also includes:
1.
revenue with a view to a future employment relationship;
2.
Income from an earlier service, whether or not it is first granted to the person entitled to the right of reference or to his successor in the legal order. Deductions which are based wholly or in part on previous contributions of the person entitled to the benefit of the person entitled to the reference or his/her legal guardian are not part of the working wage, unless the contribution benefits have been a cost of advertising;
3.
Expenditure incurred by an employer in order to secure a worker or a person close to him in the event of sickness, accident, invalidity, old age or death (safeguard of the future). The prerequisite for this is that the employee agrees explicitly or tacitly to the safeguarding of the future. If, in the event of a safeguard for the future, a group insurance or flat-rate insurance of the part of the expenditure for the individual worker is not to be determined in any other way, in the form of a group insurance or a flat-rate insurance scheme, it is not necessary to determine whether the expenditure shall be divided on the number of workers secured. Wages are not included in the working wage, which are intended only to provide the employer with the means of providing a service to the worker;
4.
Compensation paid to the employee or his successor in the form of a replacement for lost or lost wages or for the task or non-exercise of an activity;
5.
special benefits granted on the basis of the employment relationship or an earlier service, such as aid in the event of illness;
6.
Special pay for services beyond regular working hours, such as pay for overtime, overlayering, Sunday work;
7.
Wage surcharges payable on account of the specific nature of the work;
8.
Compensation for secondary and secondary employment in the context of a service.
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§ 3

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§ 4 Payroll Account

(1) The employer shall record in the employee's pay account the following:
1.
the first name, the surname, the date of birth, the place of residence, the place of residence and the general tax features registered in a certificate issued by the tax office for the reduction of the payroll tax. If, in the course of the year, the general taxation characteristics entered in a certificate for the deductitiy of the payroll tax change, the date on which the changes shall apply shall also be indicated;
2.
the amount of the annual allowance or the annual amount, the monthly amount, the amount of the weekly amount or the amount of the daily amount entered in a certificate issued by the tax office for the deductions from the payroll and the period for which the entries are to be paid shall apply;
3.
in the case of an employee who has submitted to the employer a certificate in accordance with section 39b (6) of the Income Tax Act, as amended on 31 December 2010 (exemption certificate), an indication that a certificate is available, the period for which the duty exemption applies, the financial office which issued the certificate and the date of issue;
4.
in the cases referred to in Article 19 (2) of the Income Tax Act, the information required for the correct calculation of the amount of the supply allowance and the surcharge on the allowance.
(2) In the case of any wage settlement, the following shall be recorded in the payroll account:
1.
the day of payment of wages and the period of payment of the payroll;
2.
in the cases of § 41 (1) sentence 5 of the Income Tax Act, the capital letter U;
3.
the working wage, separated according to barwage and non-cash benefits, and the wage tax retained. In so doing, the benefits in kind are to be described individually and-with reference to the date of delivery or in the case of current payments of the delivery period, the place of delivery and the remuneration-with the relevant and to be determined according to § 8 (2) or (3) of the Income Tax Act To collect the value of reduced value. In the sense of Section 8 (3) of the Income Tax Act and pensions, factual references are to be identified as such and without any reduction in the amount of allowances under Section 8 (3) or § 19 (2) of the Income Tax Act. If, in the case of a net wage payment, the employer bears the tax on the working wage itself, in each case the gross working wage must be entered, the amounts to be recorded separately under points 4 to 8 shall not be counted;
4.
Tax-free deductions, with the exception of the benefits within the meaning of § 3 No. 45 of the Income Tax Act and the gratuity. The Office of the Office of the Office of Operations may allow other persons under § 3 of the Income Tax Act not to be given tax-free references if they are of minor importance or if the possibility of re-examination in another way is not possible. is ensured;
5.
Remuneration exempted from payroll tax in accordance with an agreement to avoid double taxation or subject to progression reservation under Section 34c (5) of the Income Tax Act;
6.
extraordinary income within the meaning of § 34 (1) and (2) (2) and (4) of the Income Tax Act and the payroll tax retained in accordance with § 39b (3) sentence 9 of the Income Tax Act;
7.
(dropped)
8.
Deductions which have been taxed in a lump sum according to § § 40 to 40b of the Income Tax Act and the payroll tax paid on them. If, in the cases referred to in Article 40 (1) (1) (2) and (2) of the Income Tax Act, the amounts paid to the individual employees cannot be determined without further notice, they must be written in a collective account. The collection account shall contain the following information: day of payment, number of employees covered, total remuneration paid, the amount of the payroll tax, and references to documents to be kept as receipts to the collection account, in particular: Proof of payment, confirmation of the financial office of the admission of the payroll tax on the payroll. In the cases of § 40a of the Income Tax Act, it is sufficient for the employer to keep records from which the name and address, the duration of the employment, the date of payment, the amount of the work wage and in the cases, the individual employee's name and address. Article 40a (3) of the Income Tax Act also provides for the type of employment. If, in the cases of sentences 3 and 4, references have not been taxed at the reduced rate of the church tax, the lack of ecclesiastic tax is to be recorded in addition to the document to be recorded as a document which indicates that: the worker does not belong to a religious community for which the church tax is levied by the financial authorities.
(3) In the case of employers who use a machine procedure for payroll accounting, the Office of the Office of Operations may allow exceptions to the provisions of paragraphs 1 and 2 if the possibility of re-examination is ensured in a different way. The Office of the Office of the Office of the Office of Operations shall allow non-cash benefits in accordance with the second sentence of section 8 (2) and the third sentence of the Income Tax Act to be not recorded for such employees, for which they shall be subject to operational regulations and corresponding provisions. Supervision measures are guaranteed that the amounts referred to in § 8, paragraph 2, sentence 11 or paragraph 3 of the Income Tax Act are not exceeded. (4) In the cases of § 38 (3a) of the Income Tax Act, a pay account is to be paid by the third party. . In the cases of § 38 (3a) sentence 2, the employer must be indicated and also the working wage, which is not paid by the third party, but by the employer itself. In the cases of § 38 (3a) sentence 7, the working wage shall be recorded separately for each service relationship. Unofficial table of contents

§ 5 Special recording and notification obligations in the context of occupational retirement provision

(1) In the event of a capital-covered occupational pension provision, the employer shall have a supplementary pension fund, a pension fund or direct insurance supplementary to the recording obligations referred to in § 4 (2) (4) and (8) Separately per supply and worker shall record the following:
1.
in the case of the tax exemption pursuant to Section 3 (63) sentence 3 of the Income Tax Act, the date of issue, the date of the transfer under the "Agreement for the transfer of direct insurance or insurance into a pension fund" Change of employer " or in accordance with comparable arrangements for the transfer of insurance in pension funds or pension funds, in the event of a change of a pension issued before 1 January 2005, all changes to the commitment after 31 December 2004;
2.
in application of § 40b of the Income Tax Act, as amended on 31 December 2004, the contents of the pension pledges made on 31 December 2004, as well as in the case of section 52 (4) sentence 10 of the Income Tax Act, the required Declaration of waiage and acceptance of a pension pursuant to Section 4 (2) (1) of the Act of December 19, 1974 (Federal Law Gazette) of 19 December 1974. 3610), as last amended by Article 2 of the Law of 29 August 2005 (BGBl I). 2546), as amended, or in the case of a transfer under the "Agreement for the transfer of direct insurance or insurance into a pension fund in the event of an employer's change" or in accordance with comparable rules for the transfer of insurance into pension funds or pension funds in the event of a pension issued before 1 January 2005, in addition to the declaration by the former employer that this provision was granted before 1 January 2005, and that they are not considered to be a supply supplement within the meaning of § 3 No. 63 until the takeover Sentence 3 of the Income Tax Act was treated.
(2) The employer shall have the pension fund (pension fund, pension fund, direct insurance), which carries out the occupational pension scheme for him, not later than two months after the end of the calendar year or after the end of the In the course of the calendar year, the service has to be paid separately for each worker and
1.
According to § 3 no. 56 and 63 of the Income Tax Act, tax-free,
2.
in accordance with § 40b of the Income Tax Act, in the version in force on 31 December 2004, taxed in a flat-rate or
3.
individually taxed
to communicate contributions. In addition, the employer or the support fund has to inform the benefits of tax-free services under § 3 No. 66 of the Income Tax Act. The obligation to notify the employer or the fund of assistance may be carried out by a contractor. (3) A communication pursuant to paragraph 2 may be left if the pension scheme provides the tax treatment for the individual Employees in the calendar year have already been informed or can determine from the data available to them, and this circumstance has been communicated to the employer. If the employer's communication does not exist without a corresponding communication from the supply establishment, the supply institution shall assume that it shall, as a whole, be up to the provisions of Section 3 (56) or (63) of the Income Tax Law amounts to tax-favored contributions, which are to be taxed in the payment phase as benefits within the meaning of § 22 No. 5 sentence 1 of the Income Tax Act. Unofficial table of contents

§ 6

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§ 7

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§ 8 Application period

(1) The provisions of this Regulation, as amended by Article 2 of the Law of 13 December 2006 (BGBl I). 2878) are to be applied for the first time to current wages paid for a period of payment ending after 31 December 2006 and to other references to be paid after 31 December 2006. (2) § 6 (3) and (4) and § 7 in the on 31 December 2001 shall continue to be applied in the event of a harmful disposal before 1 January 2002. The post-tax under § 7 (1) sentence 1 shall not be retaxed if the amount to be solicted does not exceed 10 euros.