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From 1 January 2013, employers are generally required to begin using the electronic wage tax procedure. However, the tax authorities are granting a grace period until the end of 2013. During 2013, at least one payroll must be processed per employee using the electronic procedure. The latest point in time to switch to the electronic procedure is therefore the payroll for December 2013. Employers should use the transition period to resolve technical issues and clarify data discrepancies.
Frequently asked questions
Frequently asked questions
When does the electronic wage tax procedure (ELStAM) start for employers?
As of January 1, 2013, employers are generally required to apply the electronic wage tax deduction procedure (ELStAM). The electronic retrieval of wage tax deduction features thus replaces the previous paper wage tax card.
Is there a grace period for the introduction of ELStAM in 2013?
Yes, the tax authorities grant a grace period until the end of 2013. Employers may complete the switch to the electronic procedure during the course of 2013 without the delayed transition being objected to.
By when at the latest must the switch to the ELStAM procedure be completed?
The switch must be completed by the December 2013 payroll at the latest. By then, at least one payroll run must have been processed via the electronic procedure for each employee.
What should employers use the 2013 grace period for?
The transition period should be used to resolve technical issues with connecting to the ELStAM procedure and to clarify data discrepancies between an employer's own personnel records and the wage tax deduction features provided by the tax authorities.