ARTICLE · 19 JUNE 2024

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Und Wieder: Lohnsteuerberechnung Nach Der Tagestabelle

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Seit der Änderung der Lohnsteuer-Richtlinie 2023 und damit seit 01.01.2023 stellt sich die Frage, wie die Berechnung der Lohnsteuer bei Arbeitnehmern mit teilweise steuerpflichtigem und teilweise nicht dem Lohnsteuerabzug …

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Seit der Änderung der Lohnsteuer-Richtlinie 2023 und damit seit 01.01.2023 stellt sich die Frage, wie die Berechnung der Lohnsteuer bei Arbeitnehmern mit teilweise steuerpflichtigem und teilweise nicht dem Lohnsteuerabzug unterliegenden Arbeitslohn zu erfolgen hat.

Seit 01.01.2023 gilt, dass die Lohnsteuer auf laufenden Arbeitslohn nicht nach der Monats-, sondern nach der Tageslohnsteuertabelle zu ermitteln ist, wenn das Arbeitsverhältnis den ganzen Monat bestand und der Arbeitnehmer in einem Monat neben im Inland steuerpflichtigem Arbeitslohn auch nicht dem Lohnsteuerabzug unterliegenden Arbeitslohn bezieht.

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