The tax day is considered a public holiday
If the employee cannot perform his work, this sometimes also has consequences under wage tax and social security law. Reasons for a work interruption include: B. Inability to work, maternity, military service or other facts into consideration. If the wage tax is not paid for a monthly wage payment period, it must be calculated on a daily basis. The contributions for the shortened payroll accounting period are also determined under social security law. While in these cases the term "partial wage payment period" is used in terms of wage tax law, the term "partial wage accounting period" is used in terms of social security law.
Wage tax: The determination of wage tax for partial wage payment periods is regulated by Section 39b (2) EStG. The associated administrative instruction contains R 39b.5 Paragraph 2-3 LStR.
1 Creation of a partial wage payment period
A partial wage payment period arises for a monthly paid employee if
- an employment relationship begins or ends during the usual wage payment period, e.g. B. if the employee is hired or fired during the "month" pay period.
- a monthly paid employee is not entitled to wages for the entire month.
- an employee is posted to Germany or abroad during the current month and consequently ends or takes up employment in Germany, e.g. B. in group companies or in the case of only temporary employment in Germany.
Methods of calculating wages
Different methods under labor law can be used to calculate the partial monthly wage due for a fixed monthly wage:
When calculating on a working day basis, the partial monthly wage can be based on the ratio of the actual working days to the possible working days.
If an employee is employed on 5 out of 20 possible working days, the ratio is 5/20, e.g. B. 5/20 of 2,000 EUR = 500 EUR.
With the calendar-day calculation, the corresponding fraction of the monthly wage is paid for each calendar day.
If an employee is employed on 10 out of 31 possible calendar days, the ratio is 10/31, e.g. B. 10/31 of 2,000 EUR = 645.16 EUR.
With the thirtieth part of the calculation method, a corresponding conversion is made to a 30-day month, regardless of the actual working or calendar days of the respective month.
If an employee is employed on 9 out of 30 possible calendar days, the ratio is 9/30, e.g. B. 9/30 of 2,000 EUR = 600 EUR.
- With the hourly calculation method, the calculation is based on the ratio of actual to target working hours.
The calculation is carried out regularly according to the working day method if and insofar as no deviating regulations have been made in collective agreements, works agreements or individual employment contracts.
2 Application of the daily wage tax table
2.1 Partial monthly amounts
If there is a partial wage payment period, the wages received during this period must be converted to the individual calendar days of the employment period. The daily wage tax table applies to the calculated daily wage. The daily wage tax is multiplied by the number of calendar days for which there is an entitlement to wages. The determination of the wage tax according to the daily table is independent of the labor law calculation of the wages due.
Determination of wage tax for partial wage payment periods
The employer provides an employee on September 15. and pays the pro rata monthly wage on the next following due date. The usual wage payment period is the calendar month.
Result: Due to the partial wage payment period (16/30), the monthly wage tax table is not to be used for the wage tax calculation, but the daily table. The (pro rata) paid monthly wage is to be divided by 16; The wage tax on the resulting partial amount is to be determined according to the daily wage tax table and then multiplied by 16. This results in the withholding tax to be withheld.
2.2 Partial weekly amounts
If an employment relationship does not exist for a full working week, but begins or ends during the week, the wage tax must be calculated using the daily table according to the individual calendar days.
Partial weekly amounts
An employee has a weekly wage of EUR 750. The employment relationship begins on Wednesday of the current week and he receives for this week according to the work done, e.g. B. 3/5 of 750 EUR = 450 EUR.
Result: The average wage for the calendar days of this week (Wednesday to Sunday) is 1/5 of 750 EUR = 150 EUR. The wage tax for the daily wage of 150 EUR can be read from the daily table and multiplied by 5 accordingly.
3 Employees with limited tax liability
As long as the employment relationship of an employee with limited tax liability continues, such working days falling within the wage payment period are also ...
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