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File the wages tax return

Mein ELSTER · § 41a EStG

Electronic onlyEmployer's duty

The wages tax return (Lohnsteuer-Anmeldung) is a duty of the employer, not of the employees. Anyone who pays wages withholds the wages tax and files it – under § 41a Abs. 1 Income Tax Act (Einkommensteuergesetz, EStG), by the 10th day after the end of the filing period, submitted electronically with authentication.

How often is decided solely by the previous year's wages tax. Under § 41a Abs. 2 EStG, the calendar month is the standard case; for more than €1,080 but not more than €5,000, the calendar quarter is enough; for not more than €1,080, the calendar year is sufficient. Many people do not know these thresholds, and they are the reason why small employers often file monthly without any need to.

The date is the same as for the provisional VAT return – the 10th day – but an important difference is often overlooked: for wages tax there is no permanent extension (Dauerfristverlängerung). The relief under §§ 46 ff. UStDV applies only to VAT. Anyone who files both should not treat these two dates as one.

Last updated27 August 2026
Legal basis§ 41a EStG · § 38 · § 42d · § 355 AO
VerificationChecked against gesetze-im-internet.de (consolidated version)
Written and reviewed byAndrés Sánchez Botta
Independent information website: we are not ELSTER or the tax administration, not an authority and not a paid advice service — we do not submit applications on your behalf. All information comes from official sources and is explained here in plain language; binding information always comes from the competent body. Not tax advice. Payroll accounting itself is not the subject of this page. All information is provided without guarantee. We are neither lawyers nor tax consultants: we document official procedures and check the information against the official source — this is information, not legal or tax advice.
Filing10th dayAfter the end of the period
MonthlyOver €5,000Previous year's wages tax
Quarterly€1,080–€5,000Of the previous year
AnnuallyUp to €1,080Small employers
Required documents

What you need

The payroll records for the period

The basis for the return. What must be filed is the withheld wages tax, not the wages actually paid out – a difference that regularly causes mistakes when setting this up for the first time.

Solidarity surcharge (Solidaritätszuschlag) and church tax (Kirchensteuer)

Both are recorded in the same return, with the church tax split by religious community and charged at a different rate depending on the federal state. For employees with no religious affiliation, the fields stay blank.

The business premises number for wages tax purposes

What is decisive is the business premises (Betriebsstätte) where the wages are determined – not necessarily the company's registered seat. Where there are several business premises, there can be several returns.

Details of flat-rate taxed payments

Flat-rate taxation, for example for mini-jobs, benefits in kind or travel allowances, is recorded in its own lines. These do not belong in the regular wages tax fields, where they would distort the total.

The previous year's total wages tax

It determines the filing period for the current year. Check it at the start of the year: anyone who has dropped below €5,000 may switch to the quarter and saves eight filing dates a year.

Step by step

How to proceed

  1. 1

    Check the filing period at the start of the year

    It is based on the wages tax paid in the previous year: over €5,000 means monthly; over €1,080 up to €5,000 means quarterly; up to €1,080 means annually. This check is worth doing afresh every year – as the wages total falls, filing dates fall away.

  2. 2

    Fix the 10th day in your calendar

    For monthly filing, the 10th of the following month; for quarterly filing, 10 April, 10 July, 10 October and 10 January; for annual filing, 10 January. If the date falls on a weekend or a public holiday, § 108 Abs. 3 Fiscal Code (Abgabenordnung, AO) applies, and it moves to the next working day.

  3. 3

    Do not rely on a permanent extension

    There is none for wages tax. The one-month extension under § 46 UStDV applies exclusively to VAT. Anyone who files both returns and mentally merges the two dates regularly misses the wages tax deadline by a month.

  4. 4

    Allocate the withheld amounts correctly

    Record wages tax, the solidarity surcharge and the church tax separately, and flat-rate taxed payments in the lines provided for them. An amount in the wrong place produces a return that is formally correct but substantively wrong – and it still counts as an assessment.

  5. 5

    Submit with authentication and pay

    Submission must always be authenticated, via Mein ELSTER or via payroll software. The tax that has been filed is due on the same day – filing and payment coincide, unlike with income tax, where a notice (Bescheid) comes in between.

  6. 6

    Correct mistakes promptly

    You correct a defective return by filing a corrected return for the same period. Because the return has the same standing as an assessment subject to review (Vorbehalt der Nachprüfung), this is possible without an objection (Einspruch). At the same time, bear in mind the duty to notify under § 153 AO if too little tax was filed.

Fee information

Costs and payment

Thresholds and datesEverything depends on the previous year's total
Filing deadline10th day after the end of the period
MonthlyOver €5,000
QuarterlyOver €1,080 up to €5,000
AnnuallyUp to €1,080
Permanent extension (Dauerfristverlängerung)Does not exist
Due date for paymentOn the filing date

The return itself costs nothing. What counts are the thresholds of § 41a Abs. 2 EStG, and they are surprisingly often not made use of: anyone who paid not more than €1,080 in wages tax in the previous year files only once a year; between €1,080 and €5,000, the calendar quarter is sufficient. Only above that does the calendar month apply. For a small business, switching from the month to the quarter means eight fewer dates a year – and all that is needed for that is a look at the previous year's total at the start of the year. There are two differences from VAT you should know, because both returns share the same 10th day. First: for wages tax there is no permanent extension; the rule under §§ 46 ff. UStDV applies only to VAT. Second: the wages tax filed is due on the filing date. No notice follows that you could wait for – the return is the assessment, subject to review.

Good to know

Important notes

The thresholds are €1,080 and €5,000. Up to €1,080 in previous year's wages tax, one return a year is enough; up to €5,000, one per quarter. Many small employers file monthly without being obliged to.

There is no permanent extension for wages tax. The one-month extension under § 46 UStDV applies only to VAT. Anyone who thinks of both dates as one misses this one.

Filing and payment fall on the same day. The wages tax filed is due immediately; there is no notice.

What is filed is the tax withheld, not the wages. This confusion is the most common mistake with the first return.

The filing period is redetermined every year. It is based on the previous year's total. A check in January can save eight dates – or prevent you from filing too rarely.

What matters is the business premises, not the company's registered seat. What is decisive is where the wages are determined; where there are several business premises, there can be several returns.

The employer is liable. Under § 42d EStG they are liable for the wages tax that must be withheld and paid over – the duty cannot be shifted onto the employees.

You correct it with a corrected return. An objection is not needed for this, because the return is subject to review. Where too little tax was filed, § 153 AO additionally applies.

Avoid these mistakes

Common mistakes

Filing monthly although the quarter is enough. Up to €5,000 in previous year's wages tax, the calendar quarter is sufficient; up to €1,080, even the year is enough. Eight unnecessary dates are eight chances to miss one.

Assuming the VAT permanent extension also applies here. It does not exist for wages tax. Anyone who files both returns and has a single date in mind is a month late with the wages tax.

Filing the wages total instead of the tax withheld. A classic mistake with the first return, which leads to a massively inflated assessment – and that assessment takes effect immediately.

Entering flat-rate taxed payments in the regular lines. Mini-jobs, benefits in kind and travel allowances have their own fields. In the wrong lines, they distort the total.

Waiting for a notice before paying. None is coming. The return is the assessment, and the tax is due on the filing date.

Never checking the filing period again. It is based on the relevant previous year. Anyone who keeps filing monthly after cutting staff creates unnecessary work; anyone who grows and does not switch files too rarely.

Frequently asked questions

Questions and answers

How often must I file the wages tax return?

This is based on the wages tax paid in the previous year. Under § 41a Abs. 2 EStG: more than €5,000 → monthly; more than €1,080 but not more than €5,000 → quarterly; not more than €1,080 → annually. The period is redetermined at the start of every year, so it is worth checking the previous year's total in January.

By when must the return be submitted?

By the 10th day after the end of the filing period (§ 41a Abs. 1 EStG). For monthly filing that is the 10th of the following month; for quarterly filing, 10 April, 10 July, 10 October and 10 January; for annual filing, 10 January. If the day falls on a Saturday, Sunday or public holiday, § 108 Abs. 3 AO moves it to the next working day.

Is there a permanent extension for wages tax?

No. The one-month extension under § 46 UStDV applies exclusively to VAT. The law provides for nothing comparable for wages tax. That is one of the most common traps for businesses that file both: both returns share the 10th day, but only one of them can be postponed.

What exactly do I file — the wages or the tax?

The wages tax withheld, not the wages total paid out. The solidarity surcharge and the church tax are added in the same return, the latter split by religious community. Flat-rate taxed payments – for example for mini-jobs, benefits in kind or travel allowances – belong in their own lines, not in the regular fields.

When must the wages tax be paid?

On the same day the return is due. No notice is issued that you could wait for: the wages tax return is a self-assessed tax return (Steueranmeldung) and has the same standing as an assessment subject to review. Anyone who waits for a letter from the Finanzamt (tax office) pays late and risks late-payment surcharges (Säumniszuschläge).

How do I correct an incorrect return?

With a corrected return for the same period. An objection is not required for this, because the return is already subject to review and therefore remains open to change. Where too little tax was filed, the duty to notify under § 153 AO additionally comes into play: as soon as you notice the mistake, it must be notified without delay.

Can I submit the return on paper?

No, it must be submitted electronically with authentication – via Mein ELSTER or connected payroll software. Only in cases of hardship can the Finanzamt allow an exception on request. In practice, this means: an expired ELSTER certificate brings your return to a halt while the deadline keeps running – so check its validity in good time.

Who is liable if the wages tax was paid incorrectly?

The employer. Under § 42d EStG they are liable for the wages tax they must withhold and pay over. This responsibility cannot be shifted onto the employees, not even by agreement. That is precisely why correctly allocating the amounts and promptly correcting mistakes are not formalities, but a safeguard against liability.

Related official procedures

File the provisional VAT return (UStVA)
Same date, different rules
Free of charge
Register an ELSTER account
Here it is mandatory
Free of charge
Correct the return
Corrected return
Free of charge

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