Expert business tipp: The salary statement is a deed! Be careful - because the authorities can talk about forgery with a false identity document.

Every employer is required to issue a salary statement. In it, you must specify all the benefits that have flowed to the employee in the (existing or former) employment relationship.

You will find the form and the instructions for creating the salary statement under this link. My advice: pay special attention to the "Questions and answers on the salary statement".

It's worth it! ;-)

Required information

  • Complete payroll accounting or payslip or payroll records.
  • How are employee expenses paid (effective / flat-rate)?
  • Is there an expense regulation? Has this been approved by the tax authority?
  • Has anything been paid to the home office?
  • Are there any employees with a business vehicle and are they working in the field?
  • Do employees receive the general subscription?
  • Is there a canteen?
  • Are there employee shares/options?
  • Were further education costs paid?
  • Were there any further benefits that were not provided in cash? (Lunch Checks, Recka Checks etc.)
  • Is the information of temporary and temporary employees (freelancers) available?

​​​​​​Attention with cross-border commuters

In the annual accounts, notifications must be made, especially from the point of view of tax obligations. For example, if you are a German commuter you have to provide the salary certificate and a detailed list of insurances. In the canton of Geneva, a "attestation quittance" must be created, etc.

Unfortunately, there is often no software support in the standard products – and an electronic transmission is not yet possible.

But here, too, I have help for you: Articles and samples on the subject of "German cross-border workers and wage certificate".

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