Simple pay slips for workers on this page as examples
Here is a simple wage and payroll online for free for Germany to create, and the net salary to calculateTo receive any salary payment period to employees by the employer, with a payroll in the form of a text, in which, in addition to the gross and net earnings, the tax and social security deductions are listed. In the case of the payroll in addition to the taxable gross and the disbursed are reported net of the social insurance gross amounts. The payroll is supposed to represent the content of calculation by way of example only and is subject to change. For Workers to pay the obligation, wage tax, Church tax, solidarity surcharge and, where appropriate, contributions to health insurance, nursing care insurance, pension insurance and unemployment insurance. The amount of the tax and social security contributions vary according to the gross income and the wage tax deduction characteristics of the employee (tax class, tax-free allowances, marital status, Church affiliation, etc.). The employer fails to pay the calculated taxes to the tax office and the respective health insurance and pays the employer the remaining net salary. The employer is obliged to provide the employee a wage round, content to issue the payroll from which the amount of the deductions from the gross salary. Pay stubs serve as proof of income in the case of the apartment search or the assumption of debt. At the end of the year the employee receives in addition, a wage tax certificate from employer, from which the result of the application of tax - and SV-deductions for the year in question.
The payroll as a part of the field of payroll accounting and financial accounting is carried out either internally with the help of a payroll software or can be sent to external Payroll Bureau or accountant outsourced.
On the following pages you will find free online salary calculator and other wage calculator. Below you will find a simplified calculation schema for the payroll. Gross salary (salary, Overtime, etc.), one-off payments (Christmas bonus, holiday pay, bonuses, allowances) benefits in kind and cash benefits (company car, discounts, reduced-price and free meals) the total gross salary - income tax Church tax(in case of religion)- solidarity surcharge - health insurance (share)- nursing care insurance (TO share)- pension (share)- unemployment insurance (A-share) good net salary - in-kind (non-cash benefit) tax-free reimbursement of travel costs paid salary amount in The following payroll refers to, for example, in the year (place of work in the old Federal States excluding Church tax), A worker receives a gross salary of. Euro a month, together with a service list of price cars (on a Gross basis. Euro, distance between home and work eight to ten km).
The granting of a company car represents a material relation, which as a non-cash benefit is taxable.
In the case of choosing the one method of taxable and subject to social insurance benefit is euros a month.
The calculation and payment of these taxes by the employer
It is a gross taxable salary in the amount of.
The Contribution Assessment Ceiling (Euro a month) for health insurance and nursing care insurance is exceeded. The contribution assessment ceiling for the pension insurance and unemployment insurance is. The basis of calculation for contributions to the KV and PV are due to the ceiling, Euro and for the RV and AV of the full gross amount in the amount of. The employer calculated on this Basis, the contributions to the social insurance and the social insurance funds, including the employer's share.
The AG load is higher than the tax on a gross basis.
Due to the tax - and SV-prints a cashout withdrawal, net in the amount of is obtained, taking into account the company car, Euro. The payroll data including Employer's share of payroll online and do the math. While the content in the rule, monthly fixed salary was agreed upon, the wage fluctuations. The monthly wage is usually calculated on the Basis of hours of work and hourly wage.
So it can be done to wage fluctuations due to the different number of working days of the month (e.g, February with twenty-eight days) and the Hours of work.
Gross salary The gross salary is the current salary (salary, wages, Overtime, bonuses, etc.). Tax gross tax gross tax is the basis for the calculation of the tax deductions. It is made up of the current gross salary, one-time payments (e.g. holiday and Christmas bonus) and benefits in kind (for example, firms reward car)tax, The payroll tax is calculated from the tax-to-gross and other tax deduction characteristics of the employee. Church tax The Church tax in Bavaria and Baden-Württemberg, eight of the income tax and in the other Federal States, nine if a corresponding denomination.
Solidarity surcharge The solidarity surcharge is shown in simplified.
Tax class one for stand-Alone tax class two for a Single tax class three for Married (spouse gets Stkl.) tax class four for Married (spouse gets Stkl.) if necessary, with obtained factor tax class five-for Married persons (spouse gets Stkl.) control class six for further employment KV PV gross and RV AV-yield gross contributions to the statutory health insurance and nursing care insurance from the corresponding rates of Contribution and the KV PV gross amount. The amount of the last amount, and thus the amount of the contributions is capped by the KV-contribution assessment ceiling. The same applies to the statutory pension insurance and unemployment insurance. The maximum amount of the contributions determined in this case, the RV-contribution assessment ceiling. The amount of the monthly contribution limits are shown below. The content of the remuneration of the certificates are regulated in the law in §, EBV, and section of the industrial Code. According to the charge certificate regulation (EBV) are, among other things, the following information in a payroll required:- the Name and address of the employer - Name, address and date of birth of the worker- Security number - date of start of Employment end of employment - billing period - to-period tax class, including, where appropriate, factor - children's allowances - characteristics for the Church tax deduction - tax-free allowances or tax added to invoice amounts - tax identification number - the contribution of group key, where appropriate, a contribution surcharge for childless persons - where appropriate, the indication of employment in the sliding zone activities, where appropriate, the indication of Multiple statutory deductions from the taxable wages and social security gross pay wage tax, Church tax, solidarity surcharge, employee contributions to statutory health, Pensions, unemployment and nursing care insurance In the online payroll accounting, wage tax and other statutory deductions as a result of the wage And salary calculator in accordance with the current guidelines of the Federal MINISTRY of Finance calculated.
For the payroll of the health insurance companies to individually set is Additional contribution, which is in, an average of, and in, an average of.
Below you will find an Overview of the SV-contribution rates for.
