What is the difference between the payroll taxes to be paid in the journal entry and the wage tax return?
Rounding of the amount ‘Payroll taxes to be paid’. In the ‘data specifications payroll tax return’ of the tax authorities there are calculation rules how to round off per section: “Collective amounts must be declared in whole euros. All collective amounts may be rounded off (or truncated) in favor of the withholding agent. If a…