Where do I get the job referral record from

ELStAM

This is how the electronic wage tax deduction features work

Udo Reuss
Tax Expert As of June 30, 2020

Udo Reuss

The tax lawyer and business graduate Udo Reuß is responsible for tax issues at Finanztip. Before that, he worked for various business and specialist publishers such as Handelsblatt, F.A.Z.-Verlagsgruppe, Haufe-Lexware and Vogel Business Media - 14 years of which he worked as editor-in-chief of trade magazines. He draws the relevant judgments for tax savers from the complex tax law.

  • The electronic wage tax deduction features, or Elstam for short, have replaced the wage tax card.
  • The data record includes your tax class, the number of your child allowances, whether you pay church tax and, if applicable, your allowance.
  • Your employer can access your data electronically. The information stored at the Federal Central Tax Office is binding.
  • When you change jobs, you no longer have to hand in an income tax card, you only have to enter your tax identification number, your date of birth and possibly an income tax allowance.

Since 2013, the old cardboard income tax card has finally become obsolete: Employers and tax authorities rely on the electronic income tax deduction features, in short Elstam. This procedure is practically one electronic tax card.

What does Elstam mean for employees?

Elstam has led to organizational changes, especially for employers. However, it also brings changes for you as an employee: If your wage tax deduction criteria change, for example, it is no longer the registration office, but that Tax office Responsible for your place of residence.

If you want to change the tax class as an employee or apply for a wage tax reduction, you must now also contact the tax office. However, changes to registration data, such as marriage, the birth of a child, entering or leaving the church, must still be made by the residents' registration office.

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What electronic wage tax deduction features are there?

The Elstam is the information that used to be found on the front of your cardboard income tax card:

  • Tax class
  • Church tax characteristic
  • Number of child allowances
  • Income tax allowance

These data are stored at the Federal Central Tax Office and can be obtained from employer by computer retrieved become. In principle, only the electronically stored data are binding for the employer. They are to be used by him for the duration of the employment relationship.

Changes, such as a change in the employee's tax class, are made available to the employer by the tax authorities. With the appropriate software, not only can data be retrieved, it is also automatically updated after changes.

In order to be able to call up the Elstam of its employees, employers must register for the Elster online portal. As a rule, such a registration already exists because this method has been required by law for a long time for the transmission of income tax certificates. If these tasks are performed by a tax advisor or another service provider, the data is retrieved via their registration. In these cases it is not necessary to register the employer.

Tax return helper

What do you have to consider when changing jobs?

When you start a new job, you need at the start the employer only following informations give:

Your new employer can use this information to register you in the Elstam database. He will then receive a so-called registration confirmation list from the Federal Central Tax Office with your current wage tax deduction features. So your new employer can do the individual wage tax deduction make for you.

Who can access the data

Only yours current main employer is entitled to call up the electronic wage tax deduction features. If you have other employers, they can also call up the data necessary for the wage tax calculation. However, only part of the Elstam is available to secondary employers, namely the possible deduction of church tax, if applicable Allowance and tax class VI, which you are automatically assigned for every employer except the main employer.

In a positive list, you can define which of your employers will be provided with your data for retrieval and which employers should be partially or completely excluded from it. In this way you can ensure that only what your employer actually needs for your payroll is known about you. You must submit an application to the person responsible for you Tax office put.

How can you use your right to information?

Information about which electronic wage tax deduction features are stored for you at the Federal Central Tax Office and which employers have accessed them in the last two years can be found in the Elster online portal. To do this, you have to enter your tax ID for registration.

You can usually find your data on your pay slip so that you can compare the information. You can also obtain information from your responsible tax office.

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Udo Reuss

Udo Reuss

The tax lawyer and business graduate Udo Reuß is responsible for tax issues at Finanztip. Before that, he worked for various business and specialist publishers such as Handelsblatt, F.A.Z.-Verlagsgruppe, Haufe-Lexware and Vogel Business Media - 14 years of which he worked as editor-in-chief of trade magazines. He draws the relevant judgments for tax savers from the complex tax law.

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