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Germany payroll deadlines 2026

API The deadline calendar runs through the REST API, with weekend shifts and the legal basis for every deadline in JSON.

All fixed payroll deadlines in a year, with the actual date after weekend shifts and the legal basis.

Monthly contribution dates by state of the health insurance fund come from social security due dates.

Last checked against the sources on September 26, 2026. Next expected change: only if the law changes.

REST /v1/hr/payroll-jahreskalenderMCP hr_payroll_jahreskalenderCLI qk payroll-jahreskalender

The deadlines every German payroll has to meet in a year: wage tax returns, the electronic wage tax certificate, the annual social security report, the accident insurance report and wage statement, the artists' social security levy, the report on severely disabled employees, contribution statements and due dates. If a deadline falls on a weekend or public holiday, the calendar moves it to the next working day under § 108 (3) AO or § 26 (3) SGB X.

Source
§ 41a and § 41b EStG, § 93c and § 108 AO, § 10 DEÜV, §§ 23, 28a, 28f and 99 SGB IV, § 26 SGB X, § 27 KSVG, § 163 SGB IX
License
Calculation under the cited provisions. Use under the Quellenkontor terms of use.
Updates
follows the calendar
Coverage
Germany, 2015 to 2035

A value doesn't match the official source? Report an error. We check against the primary source and document every correction in the changelog.

Related solutions: For HR softwareFor payroll software and payroll providers

api.quellenkontor.dev/v1/hr/payroll-jahreskalender?jahr=2027&land=HE
Zur API-Doku →
curl "https://api.quellenkontor.dev/v1/hr/payroll-jahreskalender?jahr=2027&land=HE" \
  -H "Authorization: Bearer $QK_KEY"
Antwort200 OK · JSON
{
  "datensatz": "payroll-jahreskalender",
  "jahr": 2027,
  "land": "HE",
  "land_einzugsstelle": null,
  "lohnsteuer_zeitraum": "monat",
  "kategorie": null,
  "anzahl": 52,
  "fristen": [
    {
      "id": "ksa_vorauszahlung",
      "name": "Vorauszahlung Künstlersozialabgabe für Dezember 2026",
      "kategorie": "sonstige",
      "zeitraum": "Dezember 2026",
      "nominal": "2027-01-10",
      "empfaenger": "Künstlersozialkasse",
      "rechtsgrundlage": "§ 27 Abs. 2 KSVG",
      "verschiebung_norm": "§ 26 Abs. 3 SGB X mit § 36a KSVG",
      "quelle": {
        "titel": "§ 27 KSVG (Meldung der Entgelte, Vorauszahlungen)",
        "url": "https://www.gesetze-im-internet.de/ksvg/__27.html"
      },
      "datum": "2027-01-11",
      "wochentag": "Montag",
      "verschoben": true,
      "grund": "Sonntag"
    },
    {
      "id": "lohnsteuer_monatsanmeldung",
      "name": "Lohnsteuer-Anmeldung für Dezember 2026",
      "kategorie": "steuer",
      "zeitraum": "Dezember 2026",
      "nominal": "2027-01-10",
      "empfaenger": "Betriebsstättenfinanzamt",
      "rechtsgrundlage": "§ 41a Abs. 1 und 2 EStG",
      "verschiebung_norm": "§ 108 Abs. 3 AO",
      "quelle": {
        "titel": "§ 41a EStG (Anmeldung und Abführung der Lohnsteuer)",
        "url": "https://www.gesetze-im-internet.de/estg/__41a.html"
      },
      "datum": "2027-01-11",
      "wochentag": "Montag",
      "verschoben": true,
      "grund": "Sonntag"
    }
  ],
  "rechtsgrundlage": "§ 108 Abs. 3 AO und § 26 Abs. 3 SGB X (Verschiebung auf den nächsten Werktag), Fristen je Eintrag",
  "quelle": {
    "titel": "§ 108 AO (Fristen und Termine)",
    "url": "https://www.gesetze-im-internet.de/ao_1977/__108.html"
  },
  "hinweise": [
    "Fällt eine Frist auf einen Samstag, Sonntag oder gesetzlichen Feiertag, endet sie am nächsten Werktag (§ 108 Abs. 3 AO, § 26 Abs. 3 SGB X)."
  ],
  "stand": "2026-09-26",
  "lizenz": "Berechnung nach den genannten Normen. Nutzung nach den Nutzungsbedingungen von Quellenkontor.",
  "zitat": "Fristen der Lohnabrechnung 2027: 52 Termine. Beispiel: Elektronische Lohnsteuerbescheinigung für 2026 bis 01.03.2027, verschoben vom 28.02.2027 wegen Sonntag. Rechtsgrundlage: § 41b Abs. 1 EStG, § 93c Abs. 1 Nr. 1 AO. Quelle: § 93c AO (Datenübermittlung durch Dritte), https://www.gesetze-im-internet.de/ao_1977/__93c.html. Daten: Quellenkontor (quellenkontor.dev).",
  "datenstand": "2026-09-26.20"
}

Response shortened. All parameters and response fields are in the Payroll calendar reference.

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Parameters

ParametersTypeMeaning
jahryearyearCalendar year in which the deadlines end, 2015 to 2035. Default: current year
landtexttextState of the business location, for public holidays in wage tax and disability reports. Without it: only holidays that apply in every state
land_einzugsstelletexttextState of the health insurance fund's seat, for contribution statements and social security reports
lohnsteuer_zeitraumtexttextWage tax filing period: monat (default), quartal or jahr
kategorietexttextOnly one type: steuer, sozialversicherung, unfallversicherung or sonstige (with the household cheque)

All response fields with types, allowed values, defaults and error cases are in the Payroll calendar reference.

Questions about this dataset

When is the electronic wage tax certificate due?

By the last day of February of the following year (§ 41b (1) EStG with § 93c (1) no. 1 AO). If that day is a weekend, the deadline moves to the next working day (§ 108 (3) AO).

When is the annual social security report due?

With the first payroll of the new year, by February 15 at the latest (§ 10 (1) DEÜV). If that day falls on a weekend or public holiday, the deadline ends on the next working day (§ 26 (3) SGB X).

Does the three-day grace period apply to the wage tax return?

No. The grace period applies only to payment by bank transfer (§ 240 (3) AO). The return itself is due on the 10th day after the end of the period.

How often is the dataset updated?

Follows the calendar. We check the data against the official sources every week, and every change is logged in the changelog. On the Pro plan, a webhook notifies your server.

Related datasets

Social security contribution due dates

Monthly contribution statement deadline and payment date for German social security, based on your collecting agency's state.

APIMCPfollows the calendar

Artists' social security levy

Rate of the artists' social security levy (Künstlersozialabgabe) per calendar year since 2015.

APIMCPyearly, ordinance in the fall

Disability compensatory levy

Amount per unfilled mandatory position by employment rate, with a calculator for the yearly levy.

APIMCPon adjustment under § 160 Abs. 3 SGB IX, on January 1

Public holidays

Public holidays by state and year, with regional holidays marked.

APIMCPwhen the law changes

Wage tax return: return period and deadlines

Limits for monthly, quarterly and annual wage tax returns, filing day and payment grace period since 2015.

APIMCPwhen the law changes

Retention periods for HR and payroll records

How long payroll accounts, accounting vouchers and working time records must be kept, since 2015.

APIMCPwhen the law changes