If you hire employees you will, of course, have to deal with wage issues. Your employees will not be working for free! These wages are subject to wage tax and national insurance contributions. The wage tax and national insurance contributions consist of payroll tax, national insurance contributions, employee insurance contributions and income-related contributions under the Healthcare Insurance Act. You have to file a payroll tax return periodically on the sums you have withheld and the sums you owe. The sums payable based on your return must then be paid together with the payroll tax assessment. The period of your tax return for which your payment is due may be different each calendar month, calendar quarter, half year or year.