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Payroll is a complex topic. Special cases and special issues are not unusual, and regulations are constantly changing.

Our experts are familiar with the latest developments and provide you with an overview of current topics and issues in the information sheets on this page so that your payroll accounting is always consistent with the law. We are continuously expanding the site.

Increase of contribution rates

The legislator regularly decides on changes to contribution rates with an impact on payroll accounting. You can find out more here.

  • Increase in the contribution rate for nursing care insurance from 3.05% to 3.4%.

Inflation compensation premium

Reductions for employees

In times of crisis, the state supports the population with relief measures. You can read about the extent to which these also affect payroll accounting in the following information sheets.

  • Minimum wage increase to EUR 12, marginal earnings threshold increase to EUR 520 and expansion of the transition range to EUR 1,600 from October 2022
  • 9-Euro TicketEffects on payroll
  • Lump-sum payment for energy costs as at 1 September 2022 – Impact on payroll

Salary extras

In order to attract and retain employees in the long term, attractive remuneration nowadays includes more than just salary. However, some tax law issues must be taken into account for salary extras.

  • Vouchers – Are vouchers considered benefits in kind or monetary payments?

Pension scheme

The company pension scheme (bAV) offers employees the opportunity to build up a pension in addition to the statutory pension through their employer. You can find out more about the obligations and opportunities for employers with regard to occupational pension scheme (bAV) here.

  • Occupational pension scheme (bAV) – employer contribution to the occupational pension scheme since 1 January 2022

Russia-Ukraine war

As a result of the conflict, many Ukrainians have come to Germany. They have the opportunity to work legally here. Read here what you need to bear in mind as an employer and for refugees.

  • Information for Employers on Hiring Refugees – Employment of Ukrainians: What do you need to consider?
  • Working in Germany: Information for Refugees– Checklist for Ukrainians on taking up work