For payroll processing and verification! The wage tax tables are used for calculating and determining the applicable wage deduction amounts, as well as for checking electronically generated payroll statements. Relevant amounts can be quickly referenced during personnel discussions. Comprehensive explanations address individual 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 EUR
• Reduction of cold progression
• Increase of the child allowance to 3,012 EUR for each parent
• Increase of the monthly child benefit to a uniform 250 EUR for each child
• Introduction of a new system for determining the maximum amounts for the allowance for a second or additional employment relationship with 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 EUR and 35,086 EUR respectively.