In bestimmten Fällen kann der Arbeitgeber die Lohnsteuer mit einem Pauschsteuersatz erheben (§§ 40, 40a, 40b EStG). Gleiches gilt für die Einkommensteuer bei Sachzuwendungen und Sachprämien (§§ 37a, 37b EStG). Dann gilt für die Kirchensteuer ein vereinfachtes oder das Nachweisverfahren.

1. Wann ist eine Pauschalierung der Lohnsteuer möglich?

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Besonderheit: Pauschalsteuer bei Minijobs

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2. Vereinfachtes Verfahren

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Sonderregelung für Aushilfskräfte in der Forst- und Landwirtschaft

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3. Nachweisverfahren

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Nachteil für kirchenangehörige Mitarbeiter

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4. Aufteilung der pauschalierten Kirchensteuer

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5. Kirchensteuer bei Sachzuwendungen gemäß § 37b EStG

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6. Zusätzliche Hinweise

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