J. Recalculation by the employer

What does recalculation by the employer mean?

As a voluntary and special service, the employer or the pension-insurance agency may, amongst others, balance out differences in amounts in connection with the monthly tax assessment base in the course of a "recalculation of the wage tax". This procedure does not require any application.

If more than one-sixth of the incoming current remunerations has been taxed at a preferential rate as other remuneration during the year, the employer must carry out a "wage tax roll-up" in December (or in the month of termination) and pay subsequent tax on the excess.

If you have worked for your employer all year, or if you have received a pension from your pension-insurance agency all year, and no tax allowance was recognised for you, the employer or the pension-insurance agency can consider your trade union dues (this requires timely presentation of the documents, of course) and recalculate the tax for miscellaneous remunerations within the one-sixth of the year (with regard to the tax-exempt amount and the phase-in rule).