Run payroll for a director-only GmbH or UG

Your GmbH or UG has one paid managing director and no other employees. This route takes an agreed director salary through payroll, wage tax filing, payment and company accounting. If you also employ staff, use the director-and-two-employees example.

For example, the company pays you a fixed contractual gross of €5,000 for a full month. You have a documented salary agreement and confirmed tax and insurance details. A dividend or repayment of a shareholder loan is a different transaction and does not belong in this salary profile.

1. Set up the employer and your profile

1. Open Payroll in the company. Under Employer, complete the applicable employer details. Check the company tax number, federal state, address and SKR03/SKR04 accounting setup.
2. Under People, choose Add director. Enter your personal data, tax ID, address, valid-from date, agreed gross and tax information. Select your confirmed insurance profile. Being a managing director does not by itself establish exemption from social insurance; for statutory insurance, complete the requested dated fund and contribution data.

2. Calculate and approve the month

Select the year and month under Payroll and choose Calculate month. Our example has no absences or special payments, so the calculated gross should be €5,000.

Review wage tax, solidarity surcharge, church tax, any insurance amounts and the net payout. Confirm the review and choose Approve month. Under Documents, select yourself and check the payslip. Your bank payment will follow the payout amount, not the €5,000 gross.

3. File the employer's wage tax return

In Tax reports, choose the applicable reporting period and Compute. Check that your approved month is included. If the company files quarterly, approve the other months of the quarter too.

Generate ELSTER test preview and review the result. During beta, use Contact support to submit, confirm the agreed filing with Norman and obtain the actual transmission protocol. A preview and a support request alone are not a completed filing. Follow the submission checklist.

Your personal income tax return remains separate from this employer filing.

4. Pay and check the company books

Arrange the net salary and payroll-tax payments through the bank, plus any social-insurance payment required by your confirmed status. These payments are not triggered by approval. Handle applicable social-insurance reports separately.

The payroll calculation already creates director salary expense and the related payables in the Ledger. The bank payments clear those payables. They should not create another salary expense. Use the account mapping and payment reconciliation steps.

For our example, the month's director salary expense is €5,000, plus any employer social costs shown separately. Check the Ledger, income statement and remaining payroll liabilities for the same month.

5. Repeat monthly, then close the year

Each month, review changes, calculate, approve, complete the filing and reconcile payments. The finish line is a correct payslip, a documented filing result and explained payroll balances.

At year-end, compare your Lohnkonto with the year's salary postings and proceed to annual close and company tax returns. You do not upload the salary expense again into the annual close. Arrange the annual wage tax certificate as its own step; the monthly returns do not replace it.