{"id":5746,"date":"2026-09-11T10:14:45","date_gmt":"2026-09-11T08:14:45","guid":{"rendered":"https:\/\/ch.schubwerk.eu\/blog\/allgemein\/how-to-know-when-an-employee-is-taxable-in-germany\/"},"modified":"2026-10-06T10:37:15","modified_gmt":"2026-10-06T08:37:15","slug":"how-to-know-when-an-employee-is-taxable-in-germany","status":"publish","type":"post","link":"https:\/\/www.consultinghouse.eu\/fr\/blog\/employing-talent\/how-to-know-when-an-employee-is-taxable-in-germany\/","title":{"rendered":"How to Know When an Employee is Taxabale in Germany"},"content":{"rendered":"<!--more-->\n\n\n\n<figure class=\"wp-block-image\"><a href=\"https:\/\/www.consultinghouse.eu\/fr\/solutions\/creation-dentreprise\/\" rel=\" noopener\"><img decoding=\"async\" src=\"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/business-894846_1280.jpg\" alt=\"business-894846_1280\"\/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><span textcolor=\"#555555\">Navigating the waters of payroll can be tricky when you wish for an employee to work for you in Germany. The good news is that whether you have a German entity or not, it is possible to have an employee on payroll with no extra accounting required. <\/span><br><br><span textcolor=\"#555555\">You will, however, need to determine when said employee becomes taxable in order to function within the law. Luckily the rules regarding the situation are quite straightforward. This type of employee taxability centers around the country\u2019s 183 day rule. <\/span><br><br><strong><span textcolor=\"#555555\">What is the 183 Day Rule?<\/span><\/strong><br><br><span textcolor=\"#555555\">The <\/span><a href=\"https:\/\/europa.eu\/youreurope\/citizens\/work\/taxes\/income-taxes-abroad\/germany\/index_en.htm\" rel=\"noopener\" target=\"_blank\"><u><span textcolor=\"#1155cc\">basic concept<\/span><\/u><\/a><span textcolor=\"#555555\"> behind the 183 day rule is that those who live in Germany for less than 6 months (under 183 days) are not considered tax residents and are therefore only taxed on income earned in Germany. If, however, the individual lives in the country for 6 months or more (over 183 days), he or she is to be taxed on all income earned. <\/span><br><br><span textcolor=\"#555555\">The purpose of the 183 day rule is to provide guidelines on taxation for employment income that <\/span><a href=\"https:\/\/www.fragomen.com\/insights\/counting-the-days-but-correctly-the-183-day-rule-in-a-cross-border-employment-situation-in-the-eu.html\" rel=\"noopener\" target=\"_blank\"><u><span textcolor=\"#1155cc\">crosses national borders<\/span><\/u><\/a><span textcolor=\"#555555\">. <\/span><br><br><strong><span textcolor=\"#555555\">What does Payroll Involve in Germany? <\/span><\/strong><br><br><span textcolor=\"#555555\">If you\u2019ve decided to go ahead and hire within the country, you will need to set up payroll. <\/span><br><br><span textcolor=\"#555555\">Depending on your agreement with your employee, you will set up payroll for him or her on a <\/span><span textcolor=\"#333333\">wage or salary basis<\/span><span textcolor=\"#555555\">. If the wage basis is selected, the employee will be paid by the hour. In other words, you will pay them for the number of hours they worked during a specific pay period at the decided upon rate. Given the nature of this payment system, the total amount paid per pay period may fluctuate. <\/span><br><br><span textcolor=\"#555555\">If, however, you choose to pay your employee on a salary basis, you will pay them a set amount per pay period, whether they worked more hours or less. <\/span><br><br><span textcolor=\"#555555\">As an employer in Germany, your are required to calculate income taxes for your employees, withhold said amounts, and provide them to the authorities at the correct time. Furthermore, you must contribute to Germany\u2019s social security system. A specific amount must be<\/span><span textcolor=\"#333333\"> withheld by law<\/span><span textcolor=\"#555555\"> to cover various insurance forms within the system, such as pension and unemployment insurance. <\/span><br><br><span textcolor=\"#555555\">Further information regarding regulations on paying employees in Germany can be found in the country\u2019s<\/span><a href=\"https:\/\/www.gesetze-im-internet.de\/englisch_bgb\/index.html\" rel=\"noopener\" target=\"_blank\"><u><span textcolor=\"#1155cc\"> civil code<\/span><\/u><\/a><span textcolor=\"#555555\">.<\/span><br><br><span textcolor=\"#555555\">Hiring in Germany is no simple task. It is therefore recommended that you employ the services of an experienced consulting firm to guide you through the necessary steps and to help ensure you are in legal compliance. <\/span><br><br><span textcolor=\"#555555\">At Consultinghouse, we help small to medium sized companies expand into the German market in compliance and in the most advantageous manner possible, including by providing <\/span><a href=\"https:\/\/www.consultinghouse.eu\/fr\/services\/services-pour-employeurs\/gestion-de-la-paie\/\" rel=\"noopener\" target=\"_blank\"><u><span textcolor=\"#1155cc\">payroll services<\/span><\/u><\/a><span textcolor=\"#555555\">. If you are seriously considering hiring in Germany without establishing a legal entity in the country, email us at <\/span><a href=\"mailto:info@consultinghouse.eu\"><u><span textcolor=\"#1155cc\">info@consultinghouse.eu<\/span><\/u><\/a><span textcolor=\"#555555\"> or call +49 (0) 6181 250 330 today.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>When an employee is taxable in Germany? How to manage your employee&#8217;s payroll and stay compliant with the labor regulations? Check our article to learn more.<\/p>","protected":false},"author":0,"featured_media":5604,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[8],"tags":[],"class_list":["post-5746","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-employing-talent"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>How to Know When an Employee is Taxabale in Germany - Consultinghouse<\/title>\n<meta name=\"description\" content=\"When an employee is taxable in Germany? How to manage your employee&#039;s payroll and stay compliant with the labor regulations? 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