Module: PYDE | Molga: 01 | Currency: EUR | Group: Europe
Key Statutory Facts
Parameter | Value |
Social Insurance EE | ~20.07% total (KV 7.3%+ZS+PV 1.7%+AV 1.3%+RV 9.3%) |
Social Insurance ER | Roughly equal to EE share |
Income Tax | Lohnsteuer progressive 14–45% via Elstam |
Tax Classes | 6 Lohnsteuerklassen (I–VI) |
Kirchensteuer | Church tax 8–9% of Lohnsteuer (members) |
Solidarity Surcharge | Soli (reduced; abolished for most since 2021) |
Works Council | Betriebsrat co-determination rights |
Year-End | Lohnsteuerbescheinigung by Feb 28 |
6×6×6 Framework — 6 Chapters
Chapter 1: Foundation
SFW5 PYDE activation | ELDA/DEÜV setup | Sozialversicherung registration | DATEV interface
Chapter 2: Enterprise Structure
16 Bundesländer | SV groupings | Steuerklassen (IT0012) | Wage types EUR | Works Council
Chapter 3: Integration
PTP | Steuer-ID replication | Elstam electronic retrieval | SV contribution mapping
Chapter 4: Payroll Engine
PYDE schema | SV PCRs (KV+RV+AV+PV) | Lohnsteuer calculation | Kirchensteuer branch | Soli
Chapter 5: Operations
DEÜV monthly (RPCDUE0DE) | ELSTAM data retrieval | Electronic payslip | GL posting EUR
Chapter 6: Go-Live
Parallel run | SV authority validation | Elstam test | Betriebsrat sign-off | Hypercare
Compliance
- Monthly: SV contribution via Beitragsnachweis + bank transfer by 3rd working day
- Monthly: Lohnsteuer-Anmeldung to Finanzamt
- Annual: Lohnsteuerbescheinigung to employee + ELSTER by Feb 28