Elektronische Lohnsteuerabzugsmerkmale Sperrung
Niedersachsen
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99102036063000, 99102036063000
•
Typ 2/3
Inhalt
Begriffe im Kontext
- Gesetzlich oder durch Rechtsverordnung geregelte Beschäftigungsbedingungen einschließlich Arbeitsstunden, bezahlter Urlaub, Urlaubsansprüche, Rechte und Pflichten in Bezug auf Überstunden, Gesundheitskontrollen, Beendigung von Verträgen, Kündigung oder Entlassungen)
- Steuererklärung (1060100)
- Steuern und Abgaben für Mitarbeiter (2040100)
- Einkommensteuer und Kirchensteuer (1060200)
Fachlich freigegeben am
Fachlich freigegeben durch
In the procedure for creating and applying the electronic wage tax deduction characteristics (ELStAM), you can contact the competent authority
- designate one or more employers who are entitled to retrieve your ELStAM (retrieval authorization, "positive list"),
- exclude certain employers from the retrieval authorization (retrieval block, "negative list") or
- exclude all employers from retrieval ("full blocking")
You are not obliged to make a determination for ELStAM retrieval. In principle, the ELStAM will be made available electronically to your employer for the duration of the employment relationship.
Employers are notified of blockings, who then have to determine the income tax according to tax class VI.
The blocking takes place on written request.
In the form management system of the Federal Finance Administration , the appropriate application form "Applications for electronic wage tax deduction characteristics – ELStAM -" can be used in the "Tax forms" area under "Wage tax (employees)".
Please contact the competent authority.
The retrieval of the electronic wage tax deduction characteristics (ELStAM) can be blocked for certain employers by application.