Payroll account

Definition

An account that facilitates checking employment tax deductions and must be kept by the employer at the place of work for each employee and for each calendar year (§ 41 EStG). The payroll account constitutes the most important document on wages and salaries.

This component creates an overview of the selected payroll data for each employee in table form. This table contains the statutory obligations of the employer.

Selection criteria

This component is obligatory for payroll accounting.