Kirchensteuer bei Pauschalierung der Lohnsteuer

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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