In principle, the employer is obliged to transmit the wage tax certificates of his employees electronically to the tax authorities. The employer must hand out to the employees a printout of their wage tax certificate in accordance with the official model or make it available electronically.
The transmission of the wage tax certificate data must be authenticated in accordance with the officially prescribed data set. The certificate required for authentication must be applied for once in the service portal of the tax authorities www.elster.de. Without authentication, electronic transmission of the employees' wage tax statements is not possible. Details of the procedure are available at www.elster.de.
An exception to the electronic transmission of the wage tax certificate applies to employers without machine payroll accounting who exclusively employ employees within the scope of marginal employment in their private households within the meaning of § 8a SGB IV ("450-Euro-Job"). These can issue a corresponding manual wage tax certificate.