Registration and transfer of the amounts to the tax office must take place on the following dates:
- monthly by the 10th of the month following the month in question if the wage tax in the previous calendar year was more than 5,000 euros,
- quarterly by the 10th of the month following the respective quarter if the wage tax in the previous calendar year was more than EUR 1,080 but not more than EUR 5,000 (e.g. for the first calendar quarter on 10 April),
- annually by 10 January of the following year if the wage tax in the previous calendar year did not exceed EUR 1,080.
In the year in which the business is opened, the previous calendar year cannot be taken as a basis. Therefore, the wage tax to be paid for the first full calendar month after the opening, converted to an annual amount, is decisive.