| Component of self-assessed wage tax return | Classified number of employees 1 | |||||
|---|---|---|---|---|---|---|
| 1 = up to and including 10 employees | 2 = from 11 up to and including 50 employees | 3 = from 51 up to and including 250 employees | 4 = from 251 employees | All | ||
1: Assignment to classified number of employees based on the maximum number of employees, applying the limits defined in Sections 267 and 267a of the German Commercial Code (HGB ). 2: Employees employed with more than one employer at the same time or successively are counted more than once. | ||||||
| Wage tax to be withheld pursuant to Sections 39b and 39c of the Income Tax Act (EStG ) | Number of employers | 1,320,673 | 484,465 | 101,204 | 23,703 | 1,930,045 |
| Total, EUR 1,000 | 16,798,703 | 37,191,719 | 49,428,140 | 184,962,329 | 288,380,890 | |
| Lump-sum wage tax (not pursuant to Section 37b of EStG ) | Number of employers | 319,140 | 279,318 | 81,917 | 21,723 | 702,098 |
| Total, EUR 1,000 | 107,254 | 268,606 | 303,647 | 707,260 | 1,386,767 | |
Lump-sum wage tax pursuant to Section 37b of EStG | Number of employers | 39,341 | 46,928 | 24,130 | 9,836 | 120,235 |
| Total, EUR 1,000 | 17,327 | 52,790 | 103,812 | 336,852 | 510,780 | |
Wage tax, total | Number of employers | 1,356,298 | 488,291 | 101,439 | 23,719 | 1,969,747 |
| Total, EUR 1,000 | 16,923,283 | 37,513,114 | 49,835,599 | 186,006,441 | 290,278,437 | |
Children's allowance paid to employees | Number of employers | 54 | 253 | 382 | 200 | 889 |
| Total, EUR 1,000 | 279 | 4,017 | 26,347 | 201,114 | 231,757 | |
Amount of reduction for crew members of merchant ships | Number of employers | 42 | 63 | 15 | 10 | 130 |
| Total, EUR 1,000 | 643 | 5,740 | 4,409 | 22,361 | 33,153 | |
Subsidy for employee pension schemes | Number of employers | 48,903 | 30,839 | 8,983 | 3,714 | 92,439 |
| Total, EUR 1,000 | 9,784 | 17,236 | 34,213 | 136,891 | 198,124 | |
Wage tax, after deductions | Number of employers | 1,358,146 | 488,280 | 101,440 | 23,719 | 1,971,585 |
| Total, EUR 1,000 | 16,912,578 | 37,486,121 | 49,770,629 | 185,646,075 | 289,815,403 | |
Solidarity surcharge | Number of employers | 407,614 | 322,469 | 90,861 | 23,087 | 844,031 |
| Total, EUR 1,000 | 284,361 | 552,920 | 692,708 | 2,324,560 | 3,854,549 | |
Church tax and contributions to chambers | Number of employers | 870,594 | 452,212 | 100,903 | 24,069 | 1,447,778 |
| Total, EUR 1,000 | 471,303 | 1,136,614 | 1,494,241 | 6,231,117 | 9,333,274 | |
| Amount to be paid to fiscal authority | Number of employers | 1,362,314 | 489,214 | 101,984 | 24,114 | 1,977,626 |
| Total, EUR 1,000 | 17,668,242 | 39,175,655 | 51,957,578 | 194,201,751 | 303,003,225 | |
Maximum number of employees 2 | Number of employers | 1,819,127 | 496,473 | 101,713 | 23,739 | 2,441,052 |
| Total | 6,529,104 | 10,431,883 | 10,272,390 | 30,273,957 | 57,507,334 | |
Maximum number of employees with subsidy for employee pension schemes | Number of employers | 48,836 | 30,808 | 8,971 | 3,709 | 92,324 |
| Total | 88,808 | 136,246 | 176,406 | 617,966 | 1,019,426 | |
As at 26 July 2024