We process your payroll: Reliable, fast, legally compliant
Are you looking for a specialised tax consultant for your business who can take over your payroll administration? Preferably in Frankfurt or the Rhein-Main region? Then you have come to the right place!
Invest your time in your core business and not in your payroll administration. The creation of wage bookings and salary statements is becoming ever more complex and extensive. For businesses the demands of wage bookings and salary statements have increased. This is due to, among other things, the legal rules regarding tax and social security, which are constantly changing. Anyone who does not pay attention to this will quickly have a liability risk.
With payroll, always be safe
We are a tax consulting firm in Frankfurt am Main and support clients nationwide in payroll. With us your accounting is always up to date. We process your wages and salaries postings and payslips reliably, fast and legally compliant.
Trust us with your payroll postings and payslips. Our tax advisers are looking forward to a first, no obligation consultation in our tax office in Frankfurt or on site at your company. You can benefit from the highest accounting security, extensive analysis and professional management. Our highly qualified team of Frankfurt am Main reliably takes care of your payroll. Of course we provide you the current wage bookings and payslips with current DATEV software and support paperless data transfer.
Your payroll services
- Monthly wage and salary administration, including reports to the tax authorities, social security institutions and the professional associations
- Management of payroll accounts and annual salary accounts
- Preparation and assistance in audits by tax authorities and social security institutions
- Clarification of questions regarding wages tax law, and social security tax law
Your benefits of payroll accounting
- Legally compliant preparation of monthly payroll
- Compliance with time-limits
- Archiving of payroll data to fulfill your legal retention obligation
- For ongoing payroll accounting, we provide you with numerous contracts, forms and certifications, which make our work easier and save you time and money
Digital Document Booking - The technical requirements for your business
The technical requirements for the use of our software and hardware for digital document posting are conceivably low. Your operation needs only a scanner and an internet connection. Without great technical knowledge, you will have completed the installation in a time frame of 15-30 minutes. From now on, it is necessary that your documents are scanned by you according to a fixed rhythm.
Which personal documents are required for payroll when hiring an employee?
Among the working papers which the employer may require from the employee are
- earnings tax card
- Social Security card
- Child benefit certificate
- Certification regarding holidays already granted or taken during the current calendar year (holiday certificate)
- Documents in respect of any capital accumulation benefits from the former employer at the end of the employment relationship under § 312 SGB III in the issued employment certificate
- Work or diploma certificate
Regard should be paid amongst other things to peculiarities in the construction sector (wage statement card for holiday, wage compensation and supplementary benefits), in the food sector (health certificate), foreign workers (residence permits, EU work permit, see above) and in adolescents (health certificate). After presentation of the work/degree certificate, the social security card and certificate of employment are to be handed to the employee. With regard to the other work documents the employer has an obligation of safekeeping.
Short-term employment
Short term employment is a job which is limited either by contract or by its nature - to two months, or a maximum of 50 working days in any one calendar year. The amount of remuneration is not relevant to this. Often short-term contracts are temporary. The limitation is only effective if it was recorded in writing in the contract.
Limit of two months or 50 working days
The employment may be limited by its nature or because of a contractual agreement (Examples: temporary holiday cover at a maximum of one year fixed-term framework contract).
No professional practice where remuneration is over 450 euros
Even if the time limitation of two months or 50 days is not exceeded, there is no "short-term employment" free of social insurance to the extent that the activity is practised professionally and the remuneration from that employment exceeds 450 euros (for example, work as a night nurse in the hospital four days a month; temporal extent: just 48 days per year, but professionally exercised). If the professional income exceeds 450 Euro, no minor employment exists. For employers no tax and social security features apply.
"Minor paid employment" (mini job)
Minor paid employment is a job which:
• is carried out regularly and
• the regular monthly pay which is obtained from this work, does not exceed 450 euros.
Regularly carried out employment
It is vital that the employment is not exercised only occasionally and thus is only of minor economic importance for the employees. Then, if you work on a temporary or a permanent employment relationship, it does not matter.
First of all, you should determine what you use the company car for. In most cases independent contractors also use their company cars privately. If the vehicle is used only for business (and is therefore exempt from income tax), the tax office will only recognise that if there is an adequate second car in your household. According to the Cologne Finance Court (FC) the manager uses the company car in principle also for private purposes if he does not have a private car. Even a private renunciation of use is sufficient here only in exceptional cases; for example if you can prove it by taxi receipts, public transport tickets and so on.
The 1% method
In the 1% method, the tax office sets a general 1% of the list price as a monthly non-cash benefit. Then this must be taxed. The list price is composed of the recommended retail price at the time of first registration, the cost of the special equipment and the related VAT. The list price also applies if the company car was cheaper or bought used. In addition, another 0.03% of the list price per kilometre is added for the distance between home and work. The distance in kilometres is rounded up to full kilometres. A prerequisite for the 1% method is that the company cars are used for more than 50% for operational purposes. If the private use outweighs this, the logbook method must be applied.
Drivers' logbook
Anyone who can prove by logbook that he uses the company car privately only to a small extent, needs to be taxed only on that portion. This can amount to several hundred euros savings a year for an expensive car. Karl Heinz Däke, ex-president of the Federation of Taxpayers, therefore advises: "We always recommend the keeping of a logbook - especially if it is a very expensive vehicle which is hardly ever used privately."
Our tax professionals advise small to medium sized businesses in Frankfurt an Main, throughout Germany and internationally. Consultation takes place in our office in Frankfurt am Main. The office in Friedenstrasse 11 is easily accessible, and there is plenty of room for parking in the surrounding area. Upon request, we can also advise you at your premises.
You must register new employees with the competent health insurance institution. The health insurance company which your employees are insured with is responsible, as long as it is a statutory insurance facility. The application must be submitted with the first payroll run, no later than six weeks after the first working day. Your employee must provide you with his social security card and the certificate of membership of the health insurance provider. For employees who do not have a social security number, for example new entrants, you can apply for the number to the relevant health insurance company. The pension insurance institution then assigns the insurance number. With the insurance number, the worker also receives his social security card.
With receipt of the notification, the employer has to consider what employment restrictions he has to observe. He is also obliged to inform the responsible authority of the pregnancy (usually the Trade Supervisory Board) in accordance with § 5 para. 1 S. 3 of the Maternity Protection Act. A failure to disclose can be punished with a fine up to EUR 2,500. In respect of third parties a message giving information about pregnancy is admissible only in the interest of the worker and to fulfil legal obligations, for example in respect of the company doctor, the immediate superior, or the works council.
Take a look at the current job offers to join our team.
We offer interesting jobs around tax advice and are constantly looking for qualified employees - also Spanish-speaking tax consultants. You are not finding current vacancies to match your skills? Do you think you are an ideal addition to our team? We appreciate your speculative application to: contakt@luebeck-online.de