For many young professionals begin their education. This year, however, many run without a tax card in the new stage of life

In August, many companies begin their training new apprentices. This year 2011, it will often give the constellation that the new trainees can not provide tax cards. For the paper-tax cards in 2010 were the last of their kind, and keep until further notice or more precisely to the introduction of the magpie wage-II proceedings in 2012 their validity. The question is are now faced with many staff offices, as these new trainees are to be treated in the payroll.

Billing by trainees without tax card

Since the data of the wage tax card (tax deductibility features) for the personnel records and payroll are necessary, proof (evidence) of these data are absolutely necessary and in the wage records. The proof can be either a wage tax card if any will be conducted from the year 2010 or a replacement certificate from the competent tax office. This replacement certificate of training leads the way with his tax office. As an alternative to the replacement certificate can be used on a permissible simplification rules to comply with the legal documentation requirements.


For simplicity, it is in fact permissible for unmarried employees, starting from the year 2011, an apprenticeship was the first employment contract, to submit to the tax class 1. The prerequisite is that the employee (trainee) tells his employer the tax ID (identification number), date of birth, his religion and the employer certifies in writing that it is the first employment. If this explanation of the trainee before he can be charged with the tax class. The employer must provide this explanation of the employee until the end of the calendar year as evidence of wage account. Where there are different tax situations, the employer should always request a replacement certificate of his new employees.

For all other newly hired employees to the payroll office should always be present, the wage tax card 2010th If this can not be submitted by the employee, then the replacement certificate should always be included in the contract documents. Because the operation is required for the correct determination of the income tax deduction and thus held the correct tax deduction features to use.

Elster-wage-II process in 2012

From next year the magpie-wage-II method for employers to be introduced. To the employer at the Elster-portal of the financial management must register and can then retrieve the electronic characteristics of the employee tax deduction online (Elstam data). After the sudden end of Elena process may be curious as to whether another major digital project seems doomed to fail or whether it makes financial management more than the pension. The last digital reporting procedures under government guidance are subject to the shortcoming of a classic false starts. In addition to the Elena process includes the introduction of electronic certificates of Merit , and the notification procedure for paying into Social Security.