{"id":4037,"date":"2026-03-24T13:36:51","date_gmt":"2026-03-24T13:36:51","guid":{"rendered":"https:\/\/www.brasser-accounting.de\/?post_type=glossar&#038;p=4037"},"modified":"2026-05-12T10:12:36","modified_gmt":"2026-05-12T10:12:36","slug":"solidarity-surcharge","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/solidaritaetszuschlag\/","title":{"rendered":"Solidarity surcharge"},"content":{"rendered":"<nav class=\"toc\" aria-label=\"Table of Contents\">\n      <h2>Table of Contents<\/h2>\n      <ol>\n        <li><a href=\"#einleitung\">Brief definition<\/a><\/li>\n        <li><a href=\"#grundlagen\">Basics<\/a><\/li>\n        <li><a href=\"#wer-zahlt\">Who pays?<\/a><\/li>\n        <li><a href=\"#abgrenzung\">Demarcation<\/a><\/li>\n        <li><a href=\"#praxis\">Practice<\/a><\/li>\n        <li><a href=\"#fazit\">Conclusion<\/a><\/li>\n      <\/ol>\n    <\/nav>\n\n<section id=\"einleitung\">\n        <div class=\"snippet info\">\n          <h3>Brief definition<\/h3>\n          <p>The <strong>Solidarity Surcharge<\/strong> is one <strong>Supplementary charge<\/strong> for income tax and corporation tax. In the wage tax deduction procedure, it is \u2013 if it arises \u2013 applied as a surcharge to the <a href=\"https:\/\/www.brasser-accounting.de\/en\/glossary\/income-tax\/\">Income tax<\/a> raised.<\/p>\n          <p class=\"note\">The basis for calculation is the relevant income tax. The surcharge amounts to 5.5 % of this income tax.<\/p>\n        <\/div>\n\n        <p>In payroll, the solidarity surcharge appears as an additional deduction alongside income tax and, if applicable, church tax. It directly affects the <a href=\"https:\/\/www.brasser-accounting.de\/en\/glossary\/net-pay\/\">Net wage<\/a> out.<\/p>\n      <\/section>\n\n      <section id=\"grundlagen\">\n        <h2>Basics<\/h2>\n        <p>The solidarity surcharge is levied as a surcharge on income tax. In terms of income tax deduction, this means: it is directly linked to the calculated income tax.<\/p>\n\n        <ul>\n          <li>The basis for assessment is the respective income tax.<\/li>\n          <li>The surcharge amounts to 5.5 % of income tax.<\/li>\n          <li>It is withheld and remitted together with the wage tax.<\/li>\n        <\/ul>\n      <\/section>\n\n      <section id=\"wer-zahlt\">\n        <h2>Who pays the solidarity surcharge?<\/h2>\n        <p>Since 2021, the solidarity surcharge no longer applies to the vast majority of taxpayers. Whether it is levied in individual cases depends on the respective tax assessment basis.<\/p>\n      <\/section>\n\n      <section id=\"abgrenzung\">\n        <h2>Demarcation<\/h2>\n\n        <h3>Solidarity surcharge and wage tax<\/h3>\n        <p>The wage tax is the income tax withheld from wages. The solidarity surcharge is a percentage surcharge on this tax.<\/p>\n\n        <h3>Solidarity surcharge and church tax<\/h3>\n        <p>Church tax is only levied if church tax liability exists. The solidarity surcharge, on the other hand, is a federal supplementary levy.<\/p>\n      <\/section>\n\n      <section id=\"praxis\">\n        <h2>Payroll Practice<\/h2>\n        <p>In the billing run, the solidarity surcharge is automatically determined based on the calculated wage tax. Changes to the wage tax therefore regularly lead to changes in the solidarity surcharge.<\/p>\n      <\/section>\n\n      <section id=\"fazit\">\n        <h2>Conclusion<\/h2>\n        <p>The solidarity surcharge is a surcharge on income tax, where applicable. The correct determination of income tax as the basis for assessment and the consistent application of the statutory calculation logic are crucial for correct settlement.<\/p>\n      <\/section>\n\n      <footer class=\"author\">\n        <strong>Author<\/strong><br\/>\n        the BAS editorial team<br\/>\n        <p class=\"note\">This glossary entry is for general information only.<\/p>\n      <\/footer>\n\n      <p class=\"disclaimer\">\n        Brasser Accounting Solutions GmbH is a specialised accounting service provider and part of a corporate group with Quint GmbH (tax consultancy\/auditing) and Service Place \u00c5rj\u00e4ng AB (Swedish tax office). BAS exclusively performs services according to \u00a7 6 No. 3 and 4 StBerG and does not provide tax or legal advice.\n      <\/p>","protected":false},"template":"","glossar-kategorien":[18],"class_list":["post-4037","glossar","type-glossar","status-publish","hentry","glossar-kategorien-lohnbuchhaltung"],"_links":{"self":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar\/4037","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=4037"}],"wp:term":[{"taxonomy":"glossar-kategorien","embeddable":true,"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar-kategorien?post=4037"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}