The employer cannot escape these legal obligations. At the same time, wage tax law offers considerable structuring options within the legal framework. KPMG's payroll tax services team supports employers in all issues relating to payroll tax from the employer's perspective. This includes the following services in particular:
Advice on individual wage tax issues, among others on
- fringe benefits
- Travel expenses guidelines
- Company car models
- Employee participation models
- pension schemes
- Other remuneration components
- Temporary workers
- Temporary workers
- Preparation of expert opinions
- Obtaining information on appeals
- Support with wage tax lump sum applications in terms of § 40 EStG
Advice/support in the application of the lump-sum taxation provision of § 37b EStG for benefits in kind to employees and third parties
- Payroll review/wage tax quick check using the IDEA auditing software
- Random sample review of payrolls
- Identification of tax liability risks
- Quantification of risk areas
- Design tips for minimising payroll tax liability risks
- Identification of optimisation and cost saving potentials
- Support in the run-up to an expected external wage tax audit
Advice/support in the context of ongoing external wage tax audits
- Determination and preparation of facts and circumstances
