Pay salaries, contributions and wage tax from Norman

Once a payroll month is approved, you can pay everything it owes straight from Norman:

• each person's net salary;
• each health fund's contributions;
• the wage tax of your Lohnsteuer-Anmeldung.

Norman sends them as one collective transfer, so you confirm payday once at your bank. When the transfers show up on your bank statement, Norman books and matches them for you.

Before you start

• Plan and access. Payroll is part of the Max plan. Only the company owner and the company's tax advisors can open it.
• A bank account that can pay. Connect your business account under Account → Bank accounts. Accounts that can send payments appear under Pay from.
• Each person's IBAN. Add it in Payroll → People → the person → Personal & contract. BIC and account holder are optional. Bank details are not part of the payroll calculation, so changing them never reopens an approved month.
• For the health funds: your Betriebsnummer under Employer. You enter each fund's IBAN the first time you pay it, and Norman remembers it.
• For the wage tax: the company's Steuernummer and a Lohnsteuer-Anmeldung for the period under Tax reports. You enter the Finanzamt's IBAN once; if you already paid VAT from Norman, it is prefilled.

1. Open the month's payments

In Payroll, select the month. After approving it, choose Pay the month. The same screen is also under Payments in the actions below the month. It shows three groups:

• Contributions follow your Beitragsnachweis. If you saved a contribution plan for the month, Norman pays the planned amount: that is what the Beitragsnachweis reports and what the fund collects. Without a plan, Norman pays the month's approved contributions. With a saved plan you can pay before approving the month, which is what the plan is for: contributions are due by the third-to-last banking day of the month.
• Wage tax is paid once per Anmeldung, with its last month. Quarterly filers pay it with March, June, September and December; the other months say so. Without a Lohnsteuer-Anmeldung for the period, the screen links to Tax reports.

2. Choose and pay

1. Everything that can be paid is already selected. Untick anything you want to pay later or elsewhere.
2. Check the IBANs of the health funds and the Finanzamt. A mistyped IBAN is flagged before anything is sent.
3. Choose the account under Pay from. Optionally set an Execution date; leave it empty to send the transfers today.
4. Choose Pay …. Your bank opens in a new tab: confirm the collective transfer once.

Back in Norman, the screen confirms when the bank has accepted the transfers. If the bank tab does not open, allow pop-ups for Norman.

Some bank connections cannot send several transfers in one order. Norman tells you before sending anything; in that case, pay one group at a time. If your bank needs the recipient's BIC, add it next to the IBAN.

3. What happens next

Each payment shows where it stands:

• Waiting for your bank;
• Sent on …;
• On the bank statement, not matched yet;
• Paid.

When a transfer shows up on your bank statement, Norman:

1. books it without VAT on the matching payroll payable:

   Payment	SKR03	SKR04
   Net salaries	1740	3720
   Wage tax	1741	3730
   Contributions	1742	3740

2. matches it to what it paid. A quarter's wage tax is spread over its three months.

You do not book these transfers yourself, and they never count as salary expense a second time.

Norman does not send the same amount twice. A payment stays blocked while its transfer is pending, or has been sent but not yet matched.

Sometimes Norman cannot match a transfer by itself, for example when the bank combined several transfers into one statement line. Match it in the payroll payment views instead, as described in File wage tax and finish payroll in your books.

What paying does not do

• It does not file anything. File the Lohnsteuer-Anmeldung under Tax reports. Paying the wage tax does not file it, and filing does not pay it.
• It does not report to the health funds. Send the Beitragsnachweis, registrations and the annual report through the SV-Meldeportal. Norman prepares the figures and shows the steps under How to send social insurance reports in the SV-Meldeportal.
• Due dates stay yours. Wage tax is due by the 10th after the end of the Anmeldung period. Contributions are due by the third-to-last banking day of the month.