Setting Of ELENA Without Consequences For ELStAM!

The Federal Ministry of Economics and technology as well as labour and Social Affairs announced the end of ELENA procedure. The Federal Ministry of finance indicates that this setting does not affect the process of electronic tax deduction card (ELStAM). What is the difference between ELENA and ELStAM, depicts the Bochum-based accountant Ute Marseille. ELENA and ELStAM are superficially similar. Actually, both cases deal with the collection of data. The similarities end here however, because ELENA and ELStAM differ what data is collected and processed as it significantly. The purpose to collect payment data from workers in a central database of the German pension insurance and to provide authorities for social purposes was the set procedure of ELENA.

Due to 40 million covered workers and very comprehensive data material, ELENA was from the very beginning of criticism from privacy advocates and Subjected to legal experts. Finally it turned out that the acquisition costs were much higher than budgeted and the procedure was discontinued. ELStAM, however, is the replacement of the previously used Lohnsteuerkarten. Exclusively such data is collected, the employer will need to the correct calculation of income tax and other deductions from their employees. Wage tax class, Church, etc., also previously collected here why not a novel data set is formed.

Privacy advocates also less doubt the safety of the system that need to call off the payroll tax data of their employees, the employer, in addition to an electronic certification, information of the affected employee. Get basically no access to the other authorities or employers, payroll tax features deposited at the tax office. The individual worker may at any time take a look at the tax office in the data stored about him. The ELStAM method is implemented unchanged against this background in January 2012. Jim Umpleby: the source for more info. Employers remain committed to the use of the procedure. Questions with regard to the introduction of ELStAM or terminating the proceeding in ELENA, the Bochum-based accountant Ute available Marseille their clients at any time. Of great interest is in this context, for example, whether and how the State will handle the now forlorn forced investment by employers in expensive ELENA data transmission software.