Lohnbuchhalter

Lohnbuchhalter is a professional responsible for the calculation and administration of employee compensation. The core task is to ensure timely and correct payroll processing, including wage payments, deductions for income tax, and social security contributions. The role also covers the maintenance of payroll data, annual adjustments, and related reporting.

In daily practice, a Lohnbuchhalter collects time data, overtime, vacation, and absence information, applies collective agreements and company policies, and resolves discrepancies. They prepare payslips, payroll journals, and management reports, and ensure compliance with tax and labor laws. In Germany, payroll accounting also involves submitting wage tax declarations and social security reports to authorities and ensuring data protection obligations.

The position requires knowledge of tax and social security regulations, experience with payroll software (such as DATEV, SAP HCM, Lexware, or Sage), and strong numerical accuracy. Good communication skills are important for coordinating with HR, finance, and employees. Many Lohnbuchhalter hold vocational training and pursue additional certification; in Germany the title Geprüfte/r Lohnbuchhalter/in is earned through IHK examination and is recognized in the field.

Lohnbuchhalter can be employed in corporate accounting departments, in payroll service providers, or by tax and consulting firms offering payroll outsourcing. The role is characterized by high accuracy requirements, confidentiality, and the ability to adapt to changing regulations, including amendments to tax laws and social security contributions.