Businesses that sell VAT-exempt services and that are required to register for payroll tax are, for example, doctors, dentists, physiotherapists and alternative healthcare providers, psychologists, banks and taxi drivers.
There are a total of four methods for calculating the tax base. The activity and organisational form of the business determine which method is to be used and thus the amount which constitutes the tax base for the business.
Each method has its own rate by which the tax base is to be multiplied to determine the payroll tax that you need to declare.
Read more on Payroll tax and Calculation of payroll tax.