Module 119 min2262 wordsFree — no account
How often you file, and who actually owes the wage tax
The module’s worked examples, then cases to attempt before revealing their solution · 1 section · 198 words · 2 min
Practical case
Monthly, quarterly or annually?
A shop opens its place of business on 18 September 2025 and employs two part-time staff. For September 210 euros of wage tax is remitted, for October 340 euros, and for November and December 350 euros each. Which wage tax filing period applies to the business in 2026?
Hint: The place of business did not exist as a year-round establishment in the preceding calendar year. Work out which of the four months is the one to measure.
Show the solution
Because the place of business did not yet exist in the previous year, sentence 4 makes the wage tax of the first full calendar month after opening, converted into an annual amount, the relevant figure. September is a stub month and drops out; the first full month is October with 340 euros. Converted, that gives 340 times 12, that is 4,080 euros. This figure is above 1,080 and not above 5,000 euros, so the calendar quarter applies. Taking the 1,250 euros actually remitted over the four months would also have landed on the quarter, but for the wrong reason — and with a strong October the outcome would have differed.
Answer: the calendar quarter, so four filings in 2026
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