Time for ELStAM conversion expires in November

Employers who have not yet switched to the ELStAM procedure have only a few weeks left to do so.

By December 2013 at the latest, all employers must have switched to the ELStAM payroll tax deduction system. Time is therefore running out for the still numerous employers who are not yet working with the ELStAM procedure. Since mid-September, the affected employers have been contacted and reminded of the urgency of the changeover.

The Koblenz Regional Tax Office also warns that the information on the paper wage tax card may no longer be up to date. Depending on the payroll tax accounting program used, this can lead to employees being paid wages that are too low. This negative effect is all the greater for employees the later their employer starts using the ELStAM procedure.

The tax authorities have published several instructions to ensure a smooth start. For example, the "ELStAM guide for small and medium-sized employers" is available on the ELSTER website. A video guide is also available, which you can easily find on YouTube using the search term "ELStAM".