Lichtwerk GmbH
October 2026
Lea BrandtManaging director5,000.00 €3,854.42 €
Jonas WeberEmployee4,000.00 €2,605.50 €
Mira SchulzEmployee3,000.00 €2,028.05 €
Total12,000.00 €8,487.97 €
Paid on time
Payroll for your GmbH. Right inside your books.
Norman runs payroll for the managing director and employees, files the Lohnsteuer-Anmeldung via ELSTER and books every month into the ledger. No payroll office, nothing entered twice.
From salary to ledger. In one flow.
Every month runs the same steps: calculate, review, approve, file, book.
Payslip
October 2026
Jonas Weber · Tax class I
Gross salary
Wage tax
Solidarity surcharge
Church tax
Health insurance
Long-term care insurance
Pension insurance
Unemployment insurance
Net pay
Gross to net on the official formula
Wage tax on the BMF Programmablaufplan, solidarity surcharge, church tax and every social contribution and levy.
Payroll runOctober 2026
Lea Brandt
Taxes 1,145.58 € · No social insurance
3,854.42 €
Checked
Jonas Weber
Taxes 524.50 € · Social 870.00 €
2,605.50 €
Checked
Mira Schulz
Taxes 319.45 € · Social 652.50 €
2,028.05 €
Checked
Paid on time
Approve and pay
You review taxes, contributions and net pay per person. One click approves the month and pays every salary in one bank transfer.
October postings
SKR04
Debit
6024Shareholder-director salaries5,000.00 €
6020Salaries7,000.00 €
6110Statutory social security costs1,633.80 €
Credit
3720Wages and salaries payable8,487.97 €
3730Wage and church tax payable1,989.53 €
3740Social security payable3,156.30 €
Debit = credit13,633.80 €
Booked, no import
Salaries, employer contributions and liabilities land on your SKR03 or SKR04 accounts automatically.
Lohnsteuer-Anmeldung via ELSTER
Norman totals wage tax, solidarity surcharge and church tax and files the return with the Finanzamt.
Lohnsteuer-Anmeldung
October 2026
Wage tax1,963.16 €
Solidarity surcharge0.00 €
Church tax26.37 €
Total1,989.53 €
File via ELSTER
Vacation and sick leave
Record absences. Norman calculates continued pay and prepares the U1 and U2 reimbursement.
Mira SchulzOctober 2026
Continued pay290.32 €
Vacation left25 of 28 days
U1 reimbursement prepared: 286.46 €
What goes away
Cost
You don't pay people to press buttons in another software.
Communication
You stop explaining every change to a payroll office.
Time
No more three manual payments per employee. One click pays them all.
Hear from entrepreneurs
6,000+ entrepreneurs use Norman
Run payroll where your books already are.
Payroll is a paid feature. Invoicing and bookkeeping stay free.
Start payrollFAQ
Who is payroll in Norman for?
For a GmbH or UG in Germany: the managing director, including the shareholder-director exempt from social insurance, and employees on a fixed monthly salary with statutory social insurance. Sole traders and freelancers cannot run payroll in Norman.
Does Norman handle Minijobs and Midijobs?
No. Minijobs run through the Minijob-Zentrale or a payroll office. You book the costs in Norman like any other expense.
Does Norman send the social-insurance reports to the health fund?
No. Norman calculates the contributions and prepares the reports, contribution statements and the U1 and U2 reimbursement. You send them through sv.net, and Norman shows you the steps.
What does payroll cost?
Payroll is a paid feature. Invoicing and bookkeeping stay free. The current plans are on the pricing page.
Do I still need a payroll office?
Not for fixed monthly salaries: Norman is software, you run payroll yourself and approve each month. If you work with a tax advisor, invite them to Norman. They see payslips and postings.
How do wage costs reach the annual accounts?
Each approved month books salaries, employer contributions and liabilities into the ledger. From there they flow into the P&L, balance sheet, E-Bilanz and DATEV export. You import nothing.