German payroll tax filing period — month, quarter or year
The logic is the REVERSE of VAT: here the MONTH is the rule, and you step down to the quarter and the year as the amount falls. Anyone transposing their VAT reasoning believes they file quarterly and misses nine deadlines a year.
2026 rules — verified on September 22, 2026Free, no account
This content is part of the path: Hiring your first employee in Germany· Step 7 of 10· Next step: Applying for a German establishment number (Betriebsnummer) before your first hire
Your result
Fill in the fields, then run the calculation: the full breakdown appears here, free of charge.
Sources and assumptions
- gesetze-im-internet.de — EStG § 41a Abs. 2 Satz 2 — tax year 2026, verified on September 22, 2026
Excerpt from the source : « Lohnsteuer-Anmeldungszeitraum ist das Kalendervierteljahr, wenn die abzuführende Lohnsteuer für das vorangegangene Kalenderjahr mehr als 1 080 Euro, aber nicht mehr als 5 000 Euro betragen hat »
- gesetze-im-internet.de — EStG § 41a Abs. 2 Satz 2 — tax year 2026, verified on September 22, 2026
Excerpt from the source : « Lohnsteuer-Anmeldungszeitraum ist das Kalenderjahr, wenn die abzuführende Lohnsteuer für das vorangegangene Kalenderjahr nicht mehr als 1 080 Euro betragen hat. »
- gesetze-im-internet.de — EStG § 41a Abs. 2 Sätze 3 — tax year 2026, verified on September 22, 2026
Excerpt from the source : « Hat die Betriebsstätte nicht während des ganzen vorangegangenen Kalenderjahres bestanden, so ist die für das vorangegangene Kalenderjahr abzuführende Lohnsteuer für die Feststellung des Lohnsteuer-Anmeldungszeitraums auf einen Jahresbetrag umzurechnen. »
- gesetze-im-internet.de — EStG § 41a Abs. 1 — tax year 2026, verified on September 22, 2026
Excerpt from the source : « Der Arbeitgeber hat spätestens am zehnten Tag nach Ablauf eines jeden Lohnsteuer-Anmeldungszeitraums »
Calculation assumptions
- A single place of business: each one has its own filing period, set by its own local tax office.
- The input is the payroll tax REMITTABLE for the previous year — or, for a place of business that did not yet exist, that of the first full calendar month after opening (s. 41a(2) sentence 4).
- Excluding the direction under s. 41a(3) sentence 2, by which the tax office may require a different rhythm where remittance appears at risk.
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This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.