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- Title
Arbeitnehmer: Lohnsteuerliche Abrechnung behördlicher Erstattungsbeträge für Verdienstausfallentschädigungen nach § 56 des Infektionsschutzgesetzes (IfSG); Nichtbeanstandung.
- Abstract
The article deals with the wage tax calculation of official reimbursement amounts for compensation for loss of earnings according to § 56 of the Infection Protection Act (IfSG). Employees who are required to quarantine by order of the health department or who are subject to a work ban receive tax-free compensation according to § 56 (1) IfSG, but this compensation is subject to the progression clause. The employer pays the compensation for loss of earnings and can be reimbursed for it upon request from the compensation authority. Deviations between the application and reimbursement volume regarding wage tax deductions and tax exemptions are addressed. In the case of incorrect wage taxation, the employee must claim the wrongfully withheld wage tax as part of their income tax assessment. In the case of incorrect tax exemption, the employer must correctly withhold the wage tax and can demand reimbursement from the employee. It is recommended to report cases of incorrect tax exemption to the local tax office, unless the difference is no more than €200 per quarantine case.
- Subjects
EMPLOYEES; WAGE taxation; MEDICAL care; TAX exemption; CHILD care; TAX deductions; PAYROLL deductions; PEOPLE with disabilities; PENSIONS; TAX assessment; WITHHOLDING tax; PAYROLLS; WORKERS' compensation
- Publication
FinanzRundschau, 2023, Vol 105, Issue 3, p138
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2023-1050309