Wage tax; registration by the employer

The employer must withhold and pay the wage tax.


Wage tax is a so-called direct tax. The tax debtor is the employee. However, the employer must calculate and withhold wage tax from the gross wage with every payroll.

The wage tax withheld by the employer, in addition to the church tax and the solidarity surcharge, must be reported and paid by the employer to the company tax office by the tenth day after the end of the registration period at the latest. The wage tax registration must be submitted to the tax offices electronically (ELSTER) in accordance with the officially prescribed data set.

The employer is liable for the correct withholding and payment of wage tax.

Online procedures

  • ELSTER - Ihr Online-Finanzamt

    ELSTER - Your Online Tax Office bundles the online services of the tax authorities. Here you can prepare and submit tax returns and tax registrations via the Internet.

Legal bases


Responsible for editing:Bayerisches Staatsministerium der Finanzen und für Heimat

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