Lohnabrechnung (EN)

Definition

The Lohnabrechnung is the monthly statement of an employee's salary components that shows gross and net amounts and details all deductions. It is legally required and must contain certain information. The correct preparation of the Lohnabrechnung is crucial for salary accuracy and is legally mandated.

Process Flow

flowchart TD     A[Daten erfassen] --> B[Bruttoberechnung]     B --> C[Abzüge berechnen]     C --> D[Netto berechnen]     D --> E[Steuererklärung vorbereiten]     E --> F[Lohnabrechnung drucken]     F --> G[Mitarbeiter übermitteln]     G --> H[Sozialversicherung melden] 

In Context

• Typically used together with Gehaltsabrechnung, Personalakte and Sozialversicherungsmeldung
• Related to: Bruttogehalt, Nettogehalt, Steuerabzug, Sozialabgaben
• Example use: Monthly payment of employees in companies