The preparation of the payrolls includes the following:

·      preparation of the monthly payroll calculations for the individual employees,

·      preparation of the monthly / quarterly / annual preliminary wage tax returns to be filed with the tax

authorities,

·      preparation of social security contribution lists to be filed with the respective health insurance

institutions for the payment of the social security contributions (health- and nursing care, pension and unemployment insurance) of the individual employees. These lists will reflect the allocated contributions to be paid.

The preliminary wage tax returns and the aforesaid contribution lists will be filed with the tax authorities and health insurance institutions via data processing.

Once the respective payrolls have been prepared the client will receive the following documents - electronically via email:

·      payrolls for the individual employees,

·      preliminary wage tax returns,

·      payroll journal which documents the gross salary of the individual employees as well as the amounts

of wage tax that have to be paid,

·      contribution lists,

·      lists of the health insurance institutions reflecting the allocated social security contributions which

have to be paid,

·      lists of payments to be made - if requested an automatic debit transfer system can be used,

·      other related lists, which are important for the payrolls.