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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.

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%.

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 â€� Are vouchers considered benefits in kind or monetary payments?

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) â€� employer contribution to the occupational pension scheme since 1 January 2022