Module: PYDE | Molga: 01 | Currency: EUR | Region: Europe
Field | Detail |
Statutory | SV contributions (KV+PV+RV+AV), LStZ wage tax, ELSTER e-filing |
Tax | Lohnsteuer (LSt) wage tax + SV social contributions |
Key Feature | ELSTER e-Filing & Kurzarbeit short-time work |
Pay Frequency | Monthly |
Banks | Deutsche Bank, Commerzbank, Sparkasse |
Chapter 1 — Foundation
- Activate DE localization: HCM_LOC_CI_01 in SFW5
- Configure ELSTER interface for LSt and SV e-reporting
- Set up DATEV interface for payroll journal transfer to tax advisors
- Configure CPI (Cloud Platform Integration) for ELSTER API
Chapter 2 — Enterprise Structure
- Personnel Areas: per German Bundesland (Bayern, NRW, Berlin, etc.)
- Tax Class (Steuerklasse): I-VI assignment in IT0012
- Church Tax (Kirchensteuer): configure per Bundesland rates
- Mini-job threshold: EUR 538/month for geringfügig Beschäftigte
- Wage Types: Grundgehalt, Vermögenswirksame Leistungen, Dienstwagen
Chapter 3 — EC to ECP Integration
- Tax ID (Steueridentifikationsnummer) replication from EC to IT0012
- Social security number (Sozialversicherungsnummer) to IT0105
- Health insurance fund (Krankenkasse) membership number replication
- Disability status (Schwerbehinderung GdB) for SFAK levy calculation
Chapter 4 — Payroll Engine
- Schema DE00: DE01 (regular) + DE02 (social insurance) subschemas
- Sozialversicherung: KV (14.6%), PV (3.4%/4.0% childless), RV (18.6%), AV (2.6%)
- Lohnsteuerklassen I-VI with Grundfreibetrag EUR 11,784 (2024)
- Kirchensteuer: 8% (Bayern/BW) or 9% (other Bundesländer) on LSt
- Kurzarbeit (KUG): configure PCR for short-time work benefit
Chapter 5 — PCC & Operations
- 5.5 Germany-Specific:
- ELSTER LSt-Anmeldung (monthly/quarterly wage tax declaration)
- DEÃœV Meldung: social insurance registration/deregistration reports
- Electronic payslip (eEntgeltnachweis) via ZfA interface
- AAG Erstattung: employer reimbursement for SMP/SPP
- Entgeltbescheinigung: standard pay certificate format
Chapter 6 — Testing & Go-Live
- Unit Test: Steuerklassen I-VI tax calculations
- Integration Test: ELSTER submission to Finanzamt test environment
- Annual Updates: SV contribution ceiling (Beitragsbemessungsgrenze) each January