How do I create a correct payroll statement for marginal employees?
February 20, 2023 | 40,00 EUR | answered by Elvira Klinger
Dear tax advisor,
my name is Otto Lahn and I run a small craftsman business. In my company, I employ some part-time workers who receive a certain hourly wage each month. So far, I have always prepared the payroll for these employees myself, but I am not sure if they are correct and if all legal regulations are being followed.
My main concern is to ensure that as an employer, I comply with all legal requirements and do not make any mistakes in the payroll process that could have consequences. I want to make sure that my part-time employees are properly compensated and that all social security contributions are paid correctly.
I have tried to inform myself about the legal regulations, but due to the multitude of rules and regulations, I am unsure if I have understood everything correctly. Therefore, I urgently need your help to understand how to create a correct payroll for part-time employees and what steps I need to take.
Could you please explain in detail how to create a correct payroll for part-time employees and what legal requirements need to be considered? Are there any specific forms or programs that can help me with this? I would be very grateful for your expert advice and support.
Thank you in advance for your help.
Best regards,
Otto Lahn
Dear Mr. Lahn,
Thank you for your inquiry regarding payroll for marginally employed workers in your craft business. It is understandable that as an employer, you want to ensure that all legal requirements are met and no errors occur in payroll. I would be happy to assist you and explain how to create a correct payroll for marginally employed workers and which legal regulations you need to consider.
Firstly, it is important to know that marginally employed workers usually receive an hourly wage, and therefore the payroll should be calculated based on these hours. The calculation should include all relevant information such as working hours, hourly wage, deductions for social security contributions, and possibly other deductions such as taxes.
It is important that you familiarize yourself with the legal regulations regarding marginally employed work to ensure compliance with all requirements. Marginally employed workers are usually subject to pension insurance, so as an employer, you must pay the corresponding social security contributions. Health and long-term care insurance, as well as potentially unemployment insurance, are also calculated through payroll.
To create a correct payroll for marginally employed workers, you should familiarize yourself with the legal regulations and ensure that all relevant information is accurately recorded. There are specific forms that can assist you, such as the Minijob calculator from the German Pension Insurance. This calculator helps you calculate social security contributions for marginally employed workers.
If you have any uncertainties or questions, it is advisable to consult a tax advisor or payroll accountant to ensure that the payroll is correctly prepared. By attending regular training and continuing education, tax advisors stay up to date on the latest legal regulations and can provide you with competent support.
I hope this information is helpful to you and enables you to create correct payrolls for your marginally employed workers. If you have any further questions, please feel free to contact me.
Sincerely,
Elvira Klinger
Tax Advisor
