Elektronische Lohnsteuerabzugsmerkmale (ELStAM)
Rheinland-Pfalz
•
99102036011000, 99102036011000
•
Typ 2/3
Inhalt
Begriffe im Kontext
- Rechte und Pflichten im Bereich der sozialen Sicherheit in der Union (Registrierung als Arbeitgeber, Registrierung von Beschäftigten, Mitteilung über das Ende eines Vertrags eines Beschäftigten, Zahlung von Sozialbeiträgen, Rechte und Pflichten im Zusammenhang mit Renten)
- Steuern und Abgaben für Mitarbeiter (2040100)
- Einkommensteuer und Kirchensteuer (1060200)
- Steuererklärung (1060100)
Fachlich freigegeben am
Fachlich freigegeben durch
ELStAM stands for Elektronische LohnSteuerAbzugsMerkmale. These are the individual tax characteristics that the employer needs to carry out the wage tax deduction and which were previously entered on the front of the wage tax card. These so-called ELStAM are
- the tax class
- the number of child allowances,
- the so-called religious characteristic, which certifies membership of a religious community that levies church tax,
- and any tax allowances.
The ELStAM are initially generated directly from the registration data stored by the local registration authorities. This applies in particular to the tax class, which depends on whether the employee is single or married, the number of child allowances and the religious characteristic. At the employee's request, the tax office can add certain other individual tax bases (e.g. allowances for income-related expenses) or change them (e.g. tax class change for married couples/life partners working on both sides, tax class combinations IV/IV and III/V). The employee is informed of the ELStAM taken into account by the employer when deducting income tax in their payslip. If you have any discrepancies or questions about the stored ELStAM, please contact your local tax office.
Change of tax class:
A tax class change can be made by November 30 of the current year at the latest. It is also possible to change tax class several times in the current calendar year.
A tax class change takes effect on the 1st of the month following the application.
Your local tax office will inform you about the documents required in individual cases.
Changes to the ELStAM with effect for the following calendar year can be taken into account from October 1, and changes for the current calendar year can be taken into account by November 30 at the latest.
Please contact the tax office responsible for you.
Electronic applications and forms can be created and submitted free of charge via the online portal of the tax authorities (ELSTER).
Paper forms for income tax returns are available from all tax offices in Rhineland-Palatinate.
The forms can also be downloaded from the homepage of the State Tax Office.