Wage tax; registration by the employer

The employer must withhold and pay the wage tax.


Wage tax is a so-called direct tax. The debtor of the tax is the employee. However, the employer must calculate the wage tax and withhold it from the gross salary each time he/she pays the salary.

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

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

Status: 01.12.2022

Responsible for editing: Bayerisches Staatsministerium der Finanzen und für Heimat

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  • Online transactions, Bavaria-wide
  • Online transactions, locally limited
  • Prefillable Form, Bavaria-wide
  • Legal bases, Bavaria-wide
  • Legal bases, locally limited
  • Fees, Bavaria-wide
  • Fees, locally limited
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