The Gehaltsabrechnung (payslip) shows how gross pay becomes net pay after taxes and social security. Employers must issue it in text form with every wage payment under § 108 GewO, listing the pay period, gross amount, deductions and net payout. Since 2025, purely digital delivery in a protected portal is also allowed.
At a glance
- Employees are entitled to a statement in text form with every wage payment (§ 108 (1) GewO); a new statement can be skipped only if nothing has changed since the last one
- Mandatory items include the pay period, the make-up of gross pay, the type and amount of premiums, allowances and benefits in kind (Sachbezüge), the individual deductions, and the net payout
- Typical deductions: Lohnsteuer (wage tax), possibly Solidaritätszuschlag and church tax (Kirchensteuer), plus the employee shares of health, long-term care, pension and unemployment insurance (SGB IV)
- Wage tax withholding follows the electronic wage tax features (ELStAM) and the tax class (Steuerklasse, § 39 EStG)
- Providing the payslip digitally in a password-protected employee portal is sufficient; there is generally no right to a paper copy (BAG, 28 Jan 2025 – 9 AZR 48/24)
From gross to net
The exact required contents come from § 108 GewO together with the Entgeltbescheinigungsverordnung (EBV, the payroll statement ordinance). The starting point is gross pay, plus premiums, allowances and the cash value of any Sachbezüge. Taxes are deducted first (wage tax, solidarity surcharge, church tax where applicable), then the employee's social security shares. What remains is the net payout. The statement also shows the employer's own contributions to social security.
FAQ
Do we have to hand out payslips on paper?
No. In 2025 the Bundesarbeitsgericht held that employers may provide the payslip as an electronic document in a password-protected portal; it is a "Holschuld" (the employee retrieves it). Staff without private access must still be able to view and print it at the workplace (BAG, 28 Jan 2025 – 9 AZR 48/24).
What is the difference between Lohn and Gehalt on a statement?
"Lohn" usually means pay that varies with hours actually worked, "Gehalt" a fixed monthly amount. Legally both follow the same § 108 GewO requirements; the label does not change the mandatory contents.
How long should employees keep their payslips?
The statutory retention duty falls mainly on the employer. Employees are not obliged to keep them but should retain them permanently, since they prove income, taxes and pension-relevant contributions and can help close later gaps in the pension record.
An employee says the statement is wrong — what now?
Route it to payroll or People Ops to check. An incorrect statement does not change the actual pay entitlement: if too little was paid, the claim to the difference remains, subject to any contractual or collective forfeiture deadlines (Ausschlussfristen).
Last updated: August 2026
This article provides general information and is not a substitute for legal advice in individual cases.
