Payroll tax
A payroll tax is a tax that is calculated based on the sum of all (gross) wages paid in a company. The tax is no longer in use in German-speaking countries today.
Federal Republic of Germany
In the Federal Republic of Germany, the payroll tax was changed with effect from January 1, 1980 by the Tax Amendment Act 1979 (StÄndG 1979 - Act amending the Income Tax Act, the Trade Tax Act, the Sales Tax Act and other laws of November 30, 1978, Federal Law Gazette I 1978, 1849 = BStBl I 1978, 479) because of the associated negative employment effects (tax on the provision of jobs). The payroll tax was a special form of trade tax . It linked to the total reimbursement to employees of lying in the municipality concerned establishment to. The tax base was 2 per thousand of the wage bill. This tax base was multiplied by the municipal tax rate . The companies had to submit a monthly or quarterly declaration in which the tax was to be calculated themselves.
GDR
According to Section 3 Paragraph 1 Clause 1 of the Law on the Taxation of Craftsmen of March 16, 1966 --HandwBestG DDR - (Law Gazette --GBl - DDR I 1966, 71) was in the GDR until June 30, 1990 a To levy payroll tax as part of the craft tax.
Austria
In Austria, the payroll tax was replaced by the similarly structured municipal tax with effect from January 1, 1994 . It was one of the few community taxes that was collected directly from the community . It was calculated from the gross wages of a company and was due on the 15th of each month. For small businesses there was a reduction, according to which there was no duty up to a certain amount. The tax was last 3% of the gross wage bill. The tax was to be paid at the company location. If the company had several locations, the amounts had to be divided according to the number of employees. In Vienna , from 1970, the underground tax was also levied. It was increased in 2012 and at the same time renamed to employer tax.
Canada
Since January 1, 1990, the Ontario Health Insurance Plan (OHIP) has stopped collecting contributions from employees. The contributions have been replaced by an Employer Health Tax.
Individual evidence
- ↑ New tax? No change of name! October 4, 2016 Retrieved May 28, 2018
- ^ Page of the Ontario Ministry of Finance
