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What are the filing deadlines for payroll tax filings?

  • Monthly wage tax returns must be submitted by the 10th of the following month (e.g. for the advance return period January by 10 February). The wage tax amounted to more than 5,000 euros in the previous calendar year.
  • Quarterly employment tax returns must be submitted by the 10th day after the end of the calendar quarter (10.04., 10.07., 10.10., 10.01.). The wage tax amounted to more than EUR 1,080 but less than EUR 5,000 in the previous calendar year.
  • Annual wage tax declarations must be submitted by the 10th day after the end of the calendar year (e.g. for the year 2021 by 10.01.2022). The wage tax amounted to less than EUR 1,080 in the previous calendar year.

Employers are generally obliged to submit their wage tax returns electronically. It is mandatory that these are transmitted in an authenticated form.


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