Tax declaration: Short -workers threaten nasty surprise

Short -workers threaten nasty surprise from the tax office

Numerous recipients have to expect several hundred euros in taxes due to short -time work, which they now have to pay back to the state.

This sentence has undoubtedly said countless people: "I gray to make the tax return" for many of the approximately 6 million employees who were sent in short -time work last year, this should probably also apply these days.Because the state comes to many.

The short -time work allowance is tax -free as a state social benefit itself.When determining the income tax, however, it is also taken into account, so that a higher tax rate subsequently arises than what is initially retained by the employer.Our editorial team answers the most important questions on the subject:

Who has to make a tax return and until when?

Many of the approximately 26 million so -called normal workers in Germany are not obliged to submit an income tax return.About half of these people voluntarily submit it.However, if you have received an additional income of more than 410 euros a year, you have to make a tax return - the short -time work allowance is also one of these additional income.

If you submit the forms yourself, the deadline for the income year 2020 on August 2, 2021. If you commission a income tax aid association or a tax advisor, you still have time until February 28, 2022. "Many of those affected are not aware of this obligation, oneassumes that short-time work money is tax-free, "says Dennis Konrad, managing director of the start-up express tax.

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What is it going to do whether an additional payment is due?

This depends on several factors - especially how long the short -time work lasted and whether someone in months for which he received short -time work money also worked partly.But it also plays a role in which expenses can be deducted from tax and whether someone with the spouse or not.

How does the tax burden for short workers calculate?

Because the actual tax burden depends on several individually different facts, it can only be shown here as an example of how the so -called progression reservation has affected the tax rate via the short -time work allowance.If there had been no short -time work allowance, an employee who earned a taxable income of 30,000 euros in 2020 would pay a total of 5091 euros to the tax authorities with a tax rate of 16.97 percent.

If the employee received an additional 6,000 euros in short -time work money from the state in 2020, he was no longer deducted in the monthly salary bills, because the social benefit is tax -free in itself.But: When calculating the final tax rate, the short -time work allowance is included.And the income of 36,000 euros now results in a higher tax rate ("progression") of 19.40 percent.If this increased tax rate is applied to the income of 30,000 euros, this results in a tax burden of 5821 euros - i.e. 730 euros more than without short -time money.This difference is won by the tax authorities this year as an additional payment.

How high can an additional payment be?

This cannot be answered in general, it depends on the individual case.However, experts recommend that around 15 percent of the short -time work allowance for any tax payments.In general, mainly people who have worked shortened and got their salary with short -time work money in the same month must fear additional payments.

Who can expect tax refund?

As the federal government (BDST) has calculated, there are also cases in which the tax authorities have deducted too much income tax on short -time work money last year, so that these employees can expect reimbursement from the tax office after submitting their tax return.According to the BDSt, this can occur especially if someone was 100 percent in short work ("short -time work") for a few months and worked regularly in the rest of the months.

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Why does the federal government allow additional burden?

In the summer of 2020, the FDP demanded that wage replacement benefits that are related to the Corona crisis should not be subject to the progression reservation.This advance was unsuccessful.As the Federal Ministry of Finance writes, the progression reservation "the constitutionally required principle of taxation is ensured according to economic performance".Finally, the short -time work allowance received increases this performance.

From the perspective of the German Trade Union Confederation (DGB), this principle can lead to "intolerable additional burden" for employees with low incomes, such as in the catering trade.This applies especially if the short -time work money is not increased by the employer."It is not understandable why the coalition employed millions of employees who receive short-time work allowance in the rain," says DGB board member Stefan Körzell.

How is the short -time work money recorded in the tax return?

The short -time work allowance is listed in the income tax certificate that is obtained from the employer (line 15).The "wage replacement performance" in Appendix N, line 28, must be entered in the tax returns.

Is it still worth a tax return for earlier years?

According to the Federal Statistical Office for 2016 - newer data is not available - it follows that of the approximately 13.7 million people who duty in Germany at the time received a reimbursement of twelve million.It was an average of 1027 euros - so the effort can be worthwhile.Even for 2017, the tax forms can still be submitted until December 31, 2021, provided that it is a voluntary tax return.

Who helps with the tax return?

If you don't want to get to work yourself, you can contact a income tax aid association.According to the Federal Association of these clubs, the average annual fee is 150 euros.At least partially it can be deducted as tax consulting costs.Tax advisors are usually more expensive.Your fee depends on a fee schedule.For an income tax return about income of 30,000 euros, you can expect around 280 euros.

"Tax advisors are currently totally overloaded because they are employed, among other things, the application for corona aids for companies," says Konrad.In addition to express tax, a number of apps or online tax programs have established themselves that promise considerable work easier.This includes Smartsteuer.de, wage tax-kompakt.de or Steuerfuchs.de, which often demand around 30 euros.