Tabelle, Lohnsteuer 2023 Monat, Tag, Jahr

For payroll processing and verification! The wage tax tables are used for calculating and determining the applicable wage deduction amounts as well as for verifying electronically generated payroll statements. Relevant amounts can be quickly referenced during personnel discussions. Comprehensive explanations address specific questions.

Key content highlights:

• Official tax rate for 2023 according to the Inflation Compensation Act
• Comprehensive explanations regarding income tax assessment and payroll processing
• Electronic calculation program Stotax-Lohn

What's new:

• Inflation Compensation Act
• Increase of the basic tax allowance to €10,908
• Reduction of cold progression
• Increase of the child allowance to €3,012 for each parent
• Increase of the monthly child benefit to a uniform €250 for each child
• Introduction of a new system for determining the maximum amounts for the allowance for a second or additional employment relationship under tax class VI
• Introduction of a new system for wage limits for mandatory assessment
• Introduction of a new system for the maximum amount of maintenance payments as extraordinary burdens - now linked to the basic tax allowance
• Increase of the exemption limits for the solidarity surcharge to €17,543 and €35,086.