Filing and remitting German wage tax
The filing period follows from the wage tax remitted in the previous year: above 5,000 € monthly, up to 1,080 € annually, the quarter in between — and for a new place of business the first FULL month counts, not the partial one. Plus the liability in section 42d and the correction cut-off in section 41c. The second module covers what lowers the amount: the premiums of section 3b, the difference between an exemption limit and an allowance in section 8, and the four flat rates of section 40a. Two modules with case studies worked on the statute itself.
Intermediate2 modules40 minModule 1 free to read
2026 rules — verified on September 22, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
This content is part of the path: Hiring your first employee in Germany· Step 3 of 10· Next step: German employer social security contributions — what a gross salary really costs
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- determine the wage tax filing period from the wage tax remitted in the previous year
- know how the period is fixed when the business has not existed for a full year
- separate who owes the wage tax from who has to remit it
- recognise when the filing duty ends and what else is required for that
- tell a Freigrenze from a Freibetrag and state what happens when each is exceeded
- assign the premium rates of section 3b to the relevant hours
- know the ceiling at which base pay is taken into account for those premiums
- apply the flat rates of section 40a and the grounds that exclude them
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 119 minFree — no accountHow often you file, and who actually owes the wage taxWhat you will be able to do
- determine the wage tax filing period from the wage tax remitted in the previous year
- know how the period is fixed when the business has not existed for a full year
- separate who owes the wage tax from who has to remit it
- recognise when the filing duty ends and what else is required for that
- Module 221 minIncluded in the full courseWhat stays tax free, what is taxed at a flat rate, and where the threshold tipsWhat you will be able to do
- tell a Freigrenze from a Freibetrag and state what happens when each is exceeded
- assign the premium rates of section 3b to the relevant hours
- know the ceiling at which base pay is taken into account for those premiums
- apply the flat rates of section 40a and the grounds that exclude them
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (2)
- Key figures (5)
- Mistakes to avoid (2)
- Official sources (2)
Exercise workbook (Word)
Word
- Learning objectives (2)
- Key figures (5)
- Mistakes to avoid (2)
- Official sources (2)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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Where this course leads
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Step-by-step guides to the official forms cited in this course.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.