🇩🇪 Payroll in
Germany
Everything employers need to run compliant payroll in Germany — contributions, deductions, payslip rules, and filing obligations.
Running Payroll in Germany — Step by Step
Register for payroll
Before making any salary payment in Germany, you must register with the relevant tax authority and obtain an employer registration number.
Determine payroll frequency
Germany has statutory requirements around how often employees must be paid. Your employment contracts must state the agreed pay cycle.
Calculate gross pay and deductions
Gross pay must meet the statutory minimum wage. Deductions include income tax withheld at source and employee social security contributions.
Calculate employer contributions
Employers in Germany must pay employer-side social security contributions on top of gross salary.
Issue compliant payslips
Every employee must receive a payslip on or before each pay date showing gross pay, all deductions, employer contributions, and net pay.
File and remit on time
Payroll taxes and social security contributions must be filed and remitted to Germany authorities on time. Late payment penalties can be significant.
Payslip Requirements — Germany
Statutory payslip obligations for employers in Germany.
Format
Paper or Electronic
Delivery
Same day as pay
Retention
5 years
Digital Valid
Yes
Required Payslip Items
- ✓Employee name and address
- ✓Employer name and address
- ✓Tax ID (Steueridentifikationsnummer)
- ✓Social security number (Sozialversicherungsnummer)
- ✓Pay period
- ✓Tax class (Steuerklasse)
- ✓Gross salary
- ✓Church tax (if applicable)
- ✓Solidarity surcharge (Solidaritaetszuschlag)
- ✓Income tax (Lohnsteuer)
- ✓Pension insurance (Rentenversicherung) — employee share
- ✓Health insurance (Krankenversicherung) — employee share
- ✓Unemployment insurance (Arbeitslosenversicherung) — employee share
- ✓Long-term care insurance (Pflegeversicherung) — employee share
- ✓Net pay
- ✓Health insurance fund name (Krankenkasse)
- ✓Employer contributions summary
German payslips (Gehaltsabrechnung or Lohnabrechnung) must be issued each pay period. No statutory obligation to provide paper payslips — electronic is the default. All individual tax and social insurance deductions must be itemised. Employer must show both employer and employee contributions. Tax class is critical for withholding calculation and must be stated.
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This guide is for informational purposes only and does not constitute legal or tax advice. Always consult a qualified local payroll specialist.
About This Guide
- ✓ Sourced from official government publications
- ✓ Updated monthly — always current rules
- ✓ For guidance only — not legal advice
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