🇩🇪Germany

Lohnsteuer-Haftung bei Fünftelregelung-Fehlerrechnung

2 verified sources

Definition

The elimination of the One-Fifth Rule from employer payroll withholding (effective Jan 1, 2025) shifts complexity: employers must now calculate severance amounts separately and report them correctly, or face personal liability for tax shortfalls. Manual coordination between HR and payroll creates error vectors.

Key Findings

  • Financial Impact: Employer tax liability (amount unspecified by regulation); typical German severance: €10,000–€50,000 per employee departure. 5% reporting error = €500–€2,500 per case. Affects multiple departures annually in medium-sized firms.
  • Frequency: Per employee departure; medium-sized firms (100–500 employees) = 20–50 departures/year
  • Root Cause: Manual separation of severance payment calculation from regular payroll; lack of disclosure automation; coordination lag between HR and payroll tax teams

Why This Matters

This pain point represents a significant opportunity for B2B solutions targeting Accounting.

Affected Stakeholders

Payroll Managers, Tax Compliance Officers, HR Directors, Finance Controllers

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Financial Impact

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Current Workarounds

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Methodology & Sources

Data collected via OSINT from regulatory filings, industry audits, and verified case studies.

Evidence Sources:

Related Business Risks

Lohnzahlungsfehlbetrag-Haftung & Vorwurfshaftung

Base liability: 100% of unpaid wage tax/contributions. Penalty: 5–10% of shortfall. Interest: 0.5% per month. Example: €50,000 annual underwitholding = €50,000 liability + €2,500–€5,000 penalty + ~€1,500 interest/year = €53,500–€56,500 total.

BEG IV Digitalisierungs-Übergangsfehler & Doppelverarbeitung

15 hours/month × €40/hour = €600/month = €7,200/year per HR/Payroll team. Multiply by 2–3 for firms with multiple locations or high turnover = €14,400–€21,600/year.

Unzutreffende Bonus-/Incentive-Steuersätze & Offenlegungspflicht-Versäumnis

Withholding error: €50,000 bonus at 25% flat = €12,500 tax. If manually withheld at 42% (top marginal rate) = €21,000. Overcollection: €8,500. Correction/penalty: €500–€2,000. Missing disclosure by Feb 28 = €1,000–€5,000 penalty per Finanzamt.

GoBD-Verstöße durch manuelle Bankabstimmung

€5,000–€25,000 per audit finding (GoBD penalty ranges); typical manual effort: 20–40 hours/month

Verzögerte Betrugserkennung durch manuelle Abstimmung

€2,000–€10,000 per fraud incident (stolen funds + recovery costs); 1–3 incidents/year typical for mid-market

Verzögerte Kassenabstimmung und Liquiditätskontrolle

20–40 hours/month manual labor (€500–€1,200/month at €25–€30/hr); €100–€500/month in avoidable overdraft fees; opportunity cost on delayed cash decisions: 0.5–2% of monthly cash flow variance

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