Employing staff in Germany requires registering with statutory health insurance and social security systems, deducting Lohnsteuer (wage tax) and social contributions from payroll, and complying with the E-Rechnung (electronic invoice) mandate that went live 1 January 2025 requiring all B2B companies to receive structured invoices. Total employer social security contributions run approximately 21% on top of gross wages (pension 9.3%, health insurance 7.3%+avg 2.9% Zusatzbeitrag split, unemployment 1.3%, nursing care ~1.8%). Contribution assessment ceilings for 2026 are €5,812.50/month (€69,750/year) for health/long-term care insurance and €8,450/month (€101,400/year) for pension/unemployment insurance.