ELStAM stands for Electronic wage tax deduction features. These are electronically provided tax characteristics of an employee that the employer needs to carry out the payroll tax deduction.
What are ELStAM?
The ELStAM are provided electronically by the tax authorities and used by the employer to calculate the Income tax retrieved.
They replace the Wage tax deduction details previously documented on paper and enable them to be provided electronically for the respective Employment relationship.
Which characteristics belong to the ELStAM?
The electronically provided features include in particular:
- Tax bracket
- if applicable, a factor
- Number of child allowances
- Allowances and imputation amounts
- characteristics for church tax deduction
From 2026, under the statutory conditions, certain contributions to private health and long-term care insurance can also be provided electronically for income tax deduction.
Can ELStAM change?
ELStAM can change during a Beschäftigungsverhältnis. This can happen, for example, if there is a change in tax class, child allowances or church tax deduction features.
Tax-relevant changes are taken into account in the ELStAM database and made available to the employer via the electronic procedure for wage tax deduction.
ELStAM and Payroll – what is the difference?
ELStAM are tax characteristics required for income tax deduction. The Payroll on the other hand, covers the calculation and display of remuneration, including the respective applicable taxes and Social security contributions.
ELStAM are therefore a data basis for part of the Payroll, but are not to be equated with the Payroll itself.
