Income tax services

Employers cannot avoid these legal obligations. At the same time, wage tax law offers considerable structuring options within the legal framework.

The KPMG Payroll Tax Services team supports employers in all matters relating to payroll tax from the employer's perspective.

This includes the following services in particular:

Advice on individual payroll tax issues, including

• fringe benefits
• Travel expense guidelines
• Company car models
• Employee participation schemes
• pension schemes
• Other remuneration components
• Temporary workers
• temporary workers
• Preparation of expert opinions
• Obtaining information for appeals
• Support with flat-rate wage tax applications within the meaning of Section 40 EStG

Advice/support in applying the lump-sum payment provision of Section 37b EStG for benefits in kind to employees and third parties

• Payroll review/payroll tax quick check using the IDEA auditor software
• Random checks of payrolls
• Identification of tax liability risks
• Quantification of risk areas
• Design tips for minimising payroll tax liability risks
• Identification of optimisation and cost saving potentials
• Support in the run-up to an expected external payroll tax audit

Advice/support in the context of ongoing payroll tax audits

• Determination and preparation of facts