{"id":4469,"date":"2026-04-20T08:46:34","date_gmt":"2026-04-20T08:46:34","guid":{"rendered":"https:\/\/www.brasser-accounting.de\/?post_type=glossar&#038;p=4469"},"modified":"2026-05-12T10:13:12","modified_gmt":"2026-05-12T10:13:12","slug":"payroll-service-2","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/lohnservice\/","title":{"rendered":"Payroll service"},"content":{"rendered":"<nav class=\"toc\" aria-label=\"Table of Contents\">\n<h2>Table of Contents<\/h2>\n<ul>\n<li><a href=\"#einleitung\">Brief definition<\/a><\/li>\n<li><a href=\"#grundlagen\">Basics<\/a><\/li>\n<li><a href=\"#recht\">Legal framework<\/a><\/li>\n<li><a href=\"#einordnung\">Classification<\/a><\/li>\n<li><a href=\"#tools\">Tasks<\/a><\/li>\n<li><a href=\"#schritte\">Procedure<\/a><\/li>\n<li><a href=\"#praxis\">Practice<\/a><\/li>\n<li><a href=\"#fehler\">Sources of error<\/a><\/li>\n<li><a href=\"#faq\">FAQ<\/a><\/li>\n<li><a href=\"#fazit\">Conclusion<\/a><\/li>\n<\/ul>\n<\/nav>\n\n<section id=\"einleitung\">\n<div class=\"snippet info\">\n<p><strong>Payroll service<\/strong> refers to an external service provider that handles ongoing <a href=\"\/en\/glossary\/wage-slip\/\">Payroll<\/a> within the legally permissible framework.<\/p>\n<\/div>\n<\/section>\n\n<section id=\"grundlagen\">\n<h2>Basics<\/h2>\n<p>A payroll service calculates gross and net wages, taking into account statutory deductions such as <a href=\"\/en\/glossary\/income-tax\/\">Income tax<\/a> and <a href=\"\/en\/glossary\/social-insurance\/\">Social security<\/a> and generates the corresponding billing documents.<\/p>\n<p>Tasks also include notifications to social security institutions and tax authorities, and the management of <a href=\"\/en\/glossary\/payroll-account\/\">Payroll accounts<\/a> as well as the creation of certificates and annual reports.<\/p>\n<\/section>\n\n<section id=\"recht\">\n<h2>Legal framework<\/h2>\n<p>The processing of ongoing payroll is legally regulated. A payroll service may only carry out activities to the extent permitted. Tax advice or legal representation is regulated separately.<\/p>\n<\/section>\n\n<section id=\"einordnung\">\n<h2>Systematic classification<\/h2>\n<ul>\n<li><a href=\"\/en\/glossary\/payroll-office-2\/\">Payroll office<\/a><\/li>\n<li><a href=\"\/en\/glossary\/lohnabrechnungsdienstleister\/\">Payroll service provider<\/a><\/li>\n<li><a href=\"\/en\/glossary\/payroll-dienstleister\/\">Payroll service provider<\/a><\/li>\n<li><a href=\"\/en\/glossary\/external-payroll-accounting\/\">External payroll accounting<\/a><\/li>\n<li><a href=\"\/en\/glossary\/arbeitnehmer-meldeverfahren\/\">Employee registration procedure<\/a><\/li>\n<\/ul>\n<p>The term is often used as a general descriptor for outsourced payroll services.<\/p>\n<\/section>\n\n<section id=\"tools\">\n<h2>Typical areas of responsibility<\/h2>\n<ul>\n<li>Preparation of monthly payslips<\/li>\n<li>Calculation of tax and social security deductions<\/li>\n<li>Reports to health insurance providers and authorities<\/li>\n<li>Payroll management<\/li>\n<li>Creation of annual reports and certificates<\/li>\n<\/ul>\n<\/section>\n\n<section id=\"schritte\">\n<h2>Typical procedure<\/h2>\n<ol>\n<li>Transmission of billing-relevant data<\/li>\n<li>Billing calculation<\/li>\n<li>Creation of billing documents<\/li>\n<li>Notifications to authorities and social insurance institutions<\/li>\n<li>Provision of evaluations<\/li>\n<\/ol>\n<\/section>\n\n<section id=\"praxis\">\n<h2>Practical relevance<\/h2>\n<p>In practice, payroll services often operate digitally and with standardised processes. Structured and timely data transmission is a prerequisite for proper payroll processing.<\/p>\n<\/section>\n\n<section id=\"fehler\">\n<h2>Typical sources of error<\/h2>\n<div class=\"snippet warn\">\n<ul>\n<li>Incomplete or late data submission<\/li>\n<li>Incorrect master data<\/li>\n<li>Changes to the terms of employment that have not been taken into account<\/li>\n<\/ul>\n<\/div>\n<\/section>\n\n<section id=\"faq\">\n<h2>FAQ<\/h2>\n<div class=\"snippet info\">\n        <h3>Does the company remain liable?<\/h3>\n        <p>Yes. Even with external execution, the company remains responsible for the correct payment of taxes and social security contributions.<\/p>\n      <\/div>\n<\/section>\n\n<section id=\"fazit\">\n<h2>Conclusion<\/h2>\n<p>A payroll service handles the ongoing payroll and salary accounting within the legally permissible framework and is clearly distinct from tax advice.<\/p>\n<\/section>\n\n<footer class=\"author\">\n        <strong>Author<\/strong>\n        <span>the BAS editorial team<\/span>\n        <span class=\"note\">Services pursuant to \u00a7 6 No. 3 and 4 StBerG, no tax or legal advice.<\/span>\n      <\/footer>\n\n<p class=\"disclaimer\">\nBrasser 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":[22],"class_list":["post-4469","glossar","type-glossar","status-publish","hentry","glossar-kategorien-markt-positionierung"],"_links":{"self":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar\/4469","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=4469"}],"wp:term":[{"taxonomy":"glossar-kategorien","embeddable":true,"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar-kategorien?post=4469"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}