Lohnsteuer-Anmeldung (Payroll Tax Return)
The employer's periodic payroll tax return declaring wages paid and Lohnsteuer (wage tax) withheld at source plus the employer and employee social insurance contributions. Filing frequency depends on the prior year's total Lohnsteuer: monthly for >€5,000, quarterly for €1,080–€5,000, annually for below €1,080.
Who this applies to
- All employers with employees subject to German Lohnsteuer
- GmbH Geschäftsführer who are employees for tax purposes
- Employers of Minijobbers (€538/month) who may elect Pauschsteuer of 2% instead
- Foreign employers with employees based in Germany
What to file
Lohnsteuer-Anmeldung: total gross wages paid in the period by Steuerklasse (tax class), Lohnsteuer withheld, Solidaritätszuschlag withheld, Kirchensteuer withheld (if applicable). Social insurance contributions are not included in the Lohnsteuer-Anmeldung — these are reported and paid separately to the Einzugsstelle (health insurance provider / clearing house).
How to file
Electronically via ELSTER. Social insurance contributions are paid to the Einzugsstelle of the employee's Krankenkasse (health insurance provider) — not to the Finanzamt. The Einzugsstelle distributes the contributions to the relevant insurance bodies.
Payment due
Lohnsteuer: same day as filing (10th of month or quarter). Social insurance: typically by the end of the month in which wages are paid, using the Beitragsnachweisverfahren (employer contribution declaration).
Penalties for missing this deadline
Late Lohnsteuer payments incur Säumniszuschlag of 1% per month. Failure to withhold Lohnsteuer exposes the employer to personal liability for the uncollected tax. Deliberate non-withholding is a criminal offence.
Filing checklist
- All payroll data processed: gross wages, Steuerklasse, Kinderfreibetrag-Zähler, health insurance class
- Lohnsteuer withheld calculated using official Lohnsteuertabellen or ELSTER payroll module
- Kirchensteuer calculated and withheld for church-registered employees
- Employee social insurance contributions deducted and employer contributions calculated
- Payslips issued to all employees before the end of the month
Documents you'll need
- Payroll records for each employee in the period
- ELSTER Lohnsteuer-Bescheinigungen (annual wage tax certificates issued to employees by end of February)
- Beitragsnachweis submitted to Krankenkasse for SV contributions
- AAB (Aufzeichnungspflicht) — employer payroll records retained for 6 years
Common mistakes to avoid
- Treating social insurance contributions as part of the Lohnsteuer-Anmeldung — they are reported separately to the Einzugsstelle
- Using the wrong Steuerklasse for an employee — an incorrect class systematically under- or over-withholds tax
- Not adjusting for mid-year Steuerklasse changes when employees marry, separate, or change personal circumstances
- Forgetting Pauschalsteuer for Minijobs if not electing the 2% flat rate through the Deutsche Rentenversicherung
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