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Electronic payroll tax deduction features Blocking

In the procedure for the formation and application of the electronic payroll tax deduction characteristics (ELStAM), you can contact the competent body

  • name one or more employers who are entitled to call your ELStAM (call authorization, "positive list"),
  • exclude certain employers from the call-off authorization (call-off block, "negative list") or
  • exclude all employers from retrieval ("full lockdown")

You are not obliged to make a determination on the ELStAM call. In principle, the ELStAM is made available to your employer electronically for the duration of the employment relationship.

Locks are communicated to employers, who then have to determine the payroll tax according to tax class VI.

Source: Serviceportal Niedersachsen (Portalverbund des Bundes und der Länder)

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