A form of income tax that is levied on employees' salary or wages and paid directly by the employer to the tax office.
example
Die Höhe der Lohnsteuer wird auf der monatlichen Gehaltsabrechnung ausgewiesen.
The amount of payroll tax is shown on the monthly payslip.
Usage tips
Compound word
'Lohnsteuer' is a compound noun made up of 'der Lohn' (wages/salary) and 'die Steuer' (tax paid to the state). So it is the tax you pay on your wages.
EXAMPLE
Jeder Arbeitnehmer in Deutschland muss Lohnsteuer zahlen.
Every employee in Germany has to pay payroll tax.
Typical verbs
Common verbs in this context are 'Lohnsteuer zahlen' (to pay payroll tax) or 'Lohnsteuer abführen' (to remit payroll tax). The employer 'führt' the tax directly to the tax office for the employee 'ab' (remits it).
EXAMPLE
Mein Arbeitgeber führt die Lohnsteuer automatisch für mich ab.
My employer automatically remits the payroll tax for me.
Usage context
This word is very important in the context of work and finances. You find it every month on your payslip, called a 'Gehaltsabrechnung' or 'Lohnabrechnung' in German.
EXAMPLE
Auf meiner Gehaltsabrechnung sehe ich genau, wie viel Lohnsteuer ich bezahle.
On my payslip, I can see exactly how much payroll tax I pay.
Compare with
near_synonym · confusable
Lohnsteuer vs Einkommensteuer
income tax
'Einkommensteuer' and 'Lohnsteuer' both belong to the topic of taxes on money that you earn. 'Einkommensteuer' (income tax) is the broader term: it applies to the income of individuals in general, including income from self-employment, for example. 'Lohnsteuer' (payroll tax) is a special form of income tax for employees. It is deducted directly from salary or wages and paid to the tax office by the employer. Learners may confuse the words because Lohnsteuer is part of Einkommensteuer. As a simple guide: for the general tax return, people often say 'Einkommensteuer'. On a payslip, you will usually see 'Lohnsteuer'.
Lohnsteuer
Auf meiner Gehaltsabrechnung sehe ich, wie viel Lohnsteuer abgezogen wurde.
On my payslip, I can see how much payroll tax was deducted.
Einkommensteuer
Für die Einkommensteuer sammelt Maria alle Belege aus dem letzten Jahr.
For her income tax, Maria collects all the receipts from last year.