Payroll services
Payroll services always require up-to-date knowledge of income tax law and social security legislation. Unless the said requirements are continuously and thoroughly taken into consideration, substantial liability risks arise for the employer in respect of external audits in the field of income tax, social security, and employers’ liability insurance. Our payroll services include: • preparation of the monthly payrolls with the associated reporting to the Tax Office, social insurance providers and other institutions • keeping of the payroll accounts • computation of overtime and of bonuses as well as of vacation allowance, holiday allowance and sickness pay • preparation of payment transactions, preparation of data carriers, combined bank transfer orders for payment amounts • provision of advice on complicated tax matters, such as mini-jobs, employee pension schemes, tax-free compensation, remuneration in kind, benefits in money’s worth, the use of a passenger car, food allowance, refund of advertising expenses, etc. • accounting of travelling expenses • financial advice concerning o manpower planning and calculation of personnel costs o test accounting in salary negotiations o conclusion of employment contracts, advice in respect of tax legislation provisions and structural possibilities o clarification of the social security status (for instance for participating management staff/foreign employees) • involvement in external income tax audits, social security audits and employers’ liability insurance audits.
© 2023 martini + schleicher Steuerberatungsgesellschaft mbH & Co. KG | Tax Consultants in Berlin Adlershof
© 2023 martini + schleicher
Steuerberatungsgesellschaft mbH & Co. KG
| Steuerberater | Tax Consultants in Berlin Adlershof |
Payroll services
Payroll services always require up-to-date knowledge of income tax law and social security legislation. Unless the said requirements are continuously and thoroughly taken into consideration, substantial liability risks arise for the employer in respect of external audits in the field of income tax, social security, and employers’ liability insurance. Our payroll services include: • preparation of the monthly payrolls with the associated reporting to the Tax Office, social insurance providers and other institutions • keeping of the payroll accounts • computation of overtime and of bonuses as well as of vacation allowance, holiday allowance and sickness pay • preparation of payment transactions, preparation of data carriers, combined bank transfer orders for payment amounts • provision of advice on complicated tax matters, such as mini-jobs, employee pension schemes, tax-free compensation, remuneration in kind, benefits in money’s worth, the use of a passenger car, food allowance, refund of advertising expenses, etc. • accounting of travelling expenses • financial advice concerning o manpower planning and calculation of personnel costs o test accounting in salary negotiations o conclusion of employment contracts, advice in respect of tax legislation provisions and structural possibilities o clarification of the social security status (for instance for participating management staff/foreign employees) • involvement in external income tax audits, social security audits and employers’ liability insurance audits.
