The Federal Labor Court recently had to rule on a case in which an employee gave notice of termination and submitted a certificate of incapacity for work to the employer on the same day as the notice of termination was received.
According to this certificate of incapacity for work,
Many employers would like to provide financial assistance to their employees who have been affected by environmental catastrophes. The following payroll tax simplifications apply to support affected individuals:
Affected employees can receive up to EUR 600 per calendar year tax-free from their employer as aid and assistance. If the aid is paid out to affected employees due to an extraordinary emergency situation,
Some of the Corona provisions and measures introduced by the government since the beginning of the crisis have led to interesting questions and, in some cases, to legal proceedings. In the meantime, some decisions from the first and second instance are available.
Read decisions on issues such as “Right of access to place of work”,
Particularly with regard to personnel recruitment, employers can offer additional, attractive benefits that go beyond mere payment in the form of salary.
With selected salary extras, employees’ pay can be optimized through tax-privileged and social security-free benefits to achieve a higher net payout. Employers can thus reward employees for good work performance,
Vaccination protects! At the very least, it it reduces one’s own risk of infection with corona and reduces absenteeism due to illness in the company. For this reason, employers have a sustained interest in ensuring that as many employees as possible are vaccinated against Corona.
But what can employers do to increase their employees’
On Sunday, April 18, 2021, Wolfgang Stamnitz, co-founder and Chairman of the Board of ACCONSIS, passed away suddenly and unexpectedly.
As an entrepreneurial personality, he played a significant role in the success and continuous growth that has characterized ACCONSIS and its Munich-based predecessor company for 60 years.
Every employer can provide its employees with a company bicycle for private use free of charge or at a reduced price. The resulting benefit in money’s worth is then part of the taxable wages.
So-called pedelecs are operated with a max. 250 watt motor and are limited to a speed of 25 km/h.
Especially in the Corona pandemic, many employers have discovered short-time work as an effective means of bridging this difficult phase. Nevertheless, short-time work cannot simply be imposed by the employer.
Rather, a legal basis is required. This can result from a collective agreement, a works agreement or the employment contract.
In order to contain the corona pandemic and reduce social contacts – also in the work environment – the Bundesministerium für Arbeit und Soziales/ German Federal Ministry of Labor and Social Affairs (BMAS) has issued the Corona-Arbeitsschutzverordnung/ Corona Occupational Health and Safety Ordinance (Corona-ArbSchV). This also contains regulations on home office.
A lawsuit by an employee against the employer to protect against dismissal is always accompanied by a high cost risk for the employer.
If it turns out at the end of the often lengthy proceedings that the termination was invalid, the employment relationship is not terminated. But what is much more serious is that the employer must pay the contractually owed remuneration,
The new year brings with it a number of changes in payroll tax and social security law. We have summarized the most relevant changes in 2021 for you here. Here are the most important facts and key data:
- Increase in the general minimum wage
- Elimination of solidarity surcharge
- Electromobility: increase in monthly flat rates for charging
- Increase of the distance allowance
- Mobility bonus as an alternative to the distance allowance
- Increase in relief amount for single parents
- Contribution rates and levy rates in 2021
The second wave is just rolling in – there is currently no improvement in sight. In this context the questions arise,
- whether the employer must continue to pay the remuneration during a quarantine
- whether he/she may be entitled to a refund or
- whether he also has to pay if the employee returns from a risk area.
Due to the current corona crisis, employers can pay their employees aid or support in the form of a corona premium for employees up to a total amount of EUR 1,500 until 31.12.2020, either tax-free and non-contributory in the social security system or as a tax-free payment in kind.
Recently, there has been an increasing number of inquiries from concerned clients who employ employees in Germany subject to social security contributions but do not have a registered office in Germany.
This is usually due to notifications from the German Employment Agency which, referring to the lack of a company seat in Germany,
We have summarized all the changes in short-time working and short-time allowance for you. This applies in detail:
- the increase in the short-time working allowance
- the new rules for new mini-jobs during short-time work in the main job
- a summary of the recording obligation for marginally employed and short-term workers
You can find all details here.
The “Covid-19” crisis is constantly presenting employees and employers with new challenges. One of the major current issues is the relationship between short-time work and holidays.
In order to avoid the loss of working hours, the remaining leave from the previous year must first be brought in. Now the question arises,
After the restrictions of the last few weeks, many companies are starting their everyday life again. Business trips are still a big part of many employees’ daily work. We have compiled a brief overview of what exactly has to be taken into account when it comes to travel costs, food expenses,
Corona has us and our everyday life firmly under control! Labour law is also affected by this.
Below is a summary of some of the drastic changes and adjustments due to Corona.