Payroll tax pre-registration

What is meant by Payroll tax pre-registration?

"Payroll tax pre-registration" refers to the monthly or quarterly reporting and payment of payroll tax that an employer must remit to the tax office for their employees. These advance payments ensure regular and timely recording of payroll tax obligations and prevent large year-end payments.

Typical features of software in the area of "payroll tax pre-registration" include:

1. Automatic Calculation of Payroll Tax:

   • Calculation of payroll tax based on individual tax classes and payroll tax characteristics of employees.
   • Consideration of allowances, special expenses, and other tax deductions.

2. Electronic Data Transmission (ELSTER):

   • Integration with the ELSTER portal for electronic transmission of payroll tax pre-registration to tax authorities.
   • Automatic creation and sending of the necessary electronic forms.

3. Payroll Accounting and Documentation:

   • Creation of payroll statements for employees considering the calculated payroll tax.
   • Archiving and management of payroll documents.

4. Reports and Certificates:

   • Creation and management of certificates for payroll tax, e.g., payroll tax certificates for employees.
   • Management of registrations and deregistrations with social insurance carriers.

5. Deadline and Payment Management:

   • Management of payment deadlines and dates for payroll tax remittance.
   • Integration of payment functions for timely transfer of payroll tax to the tax office.

6. Compliance and Legal Conformity:

   • Ensuring compliance with legal regulations and current tax laws.
   • Regular software updates to account for changes in tax legislation.