{"id":4010,"date":"2026-03-24T13:36:50","date_gmt":"2026-03-24T13:36:50","guid":{"rendered":"https:\/\/www.brasser-accounting.de\/?post_type=glossar&#038;p=4010"},"modified":"2026-10-15T13:09:31","modified_gmt":"2026-10-15T11:09:31","slug":"elstam","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/elstam\/","title":{"rendered":"Electronic payroll tax deduction details"},"content":{"rendered":"<section id=\"definition\">\n  <div class=\"snippet info\">\n    <p><strong>ELStAM<\/strong> stands for <strong>Electronic wage tax deduction features<\/strong>. These are electronically provided tax characteristics of an employee that the employer needs to carry out the payroll tax deduction.<\/p>\n  <\/div>\n<\/section>\n\n<section id=\"bedeutung\">\n  <h2>What are ELStAM?<\/h2>\n\n  <p>The ELStAM are provided electronically by the tax authorities and used by the employer to calculate the <a href=\"\/en\/glossary\/income-tax\/\">Income tax<\/a> retrieved.<\/p>\n\n  <p>They replace the Wage tax deduction details previously documented on paper and enable them to be provided electronically for the respective Employment relationship.<\/p>\n<\/section>\n\n<section id=\"merkmale\">\n  <h2>Which characteristics belong to the ELStAM?<\/h2>\n\n  <p>The electronically provided features include in particular:<\/p>\n\n  <ul>\n    <li>Tax bracket<\/li>\n    <li>if applicable, a factor<\/li>\n    <li>Number of child allowances<\/li>\n    <li>Allowances and imputation amounts<\/li>\n    <li>characteristics for church tax deduction<\/li>\n  <\/ul>\n\n  <p>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.<\/p>\n<\/section>\n\n<section id=\"aenderungen\">\n  <h2>Can ELStAM change?<\/h2>\n\n  <p>ELStAM can change during a Besch\u00e4ftigungsverh\u00e4ltnis. This can happen, for example, if there is a change in tax class, child allowances or church tax deduction features.<\/p>\n\n  <p>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.<\/p>\n<\/section>\n\n<section id=\"abgrenzung\">\n  <h2>ELStAM and Payroll \u2013 what is the difference?<\/h2>\n\n  <p>ELStAM are tax characteristics required for income tax deduction. The <a href=\"\/en\/glossary\/wage-slip\/\">Payroll<\/a> on the other hand, covers the calculation and display of remuneration, including the respective applicable taxes and Social security contributions.<\/p>\n\n  <p>ELStAM are therefore a data basis for part of the Payroll, but are not to be equated with the Payroll itself.<\/p>\n<\/section>\n\n<section id=\"verwandte-begriffe\">\n  <h2>Related terms<\/h2>\n\n  <ul>\n    <li><a href=\"\/en\/glossary\/income-tax\/\">Income tax<\/a><\/li>\n    <li><a href=\"\/en\/glossary\/wage-slip\/\">Payroll<\/a><\/li>\n  <\/ul>\n<\/section>","protected":false},"template":"","glossar-kategorien":[18],"class_list":["post-4010","glossar","type-glossar","status-publish","hentry","glossar-kategorien-lohnbuchhaltung"],"_links":{"self":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar\/4010","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar"}],"about":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/types\/glossar"}],"wp:attachment":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/media?parent=4010"}],"wp:term":[{"taxonomy":"glossar-kategorien","embeddable":true,"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar-kategorien?post=4010"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}