ACCONSIS – Wirtschaftsprüfung, Steuerberatung, Rechtsberatung, Unternehmensberatung, Finanzierungsberatung

Employing full pensioners is a good way for employers to fill staffing gaps in times of a shortage of skilled workers and general staff shortages. In particular, the use of full pensioners is relatively uncomplicated for employers: in many respects it is no different from the use of non-pensioners, and in some cases there are even advantages.

But what do employers need to be aware of with regard to social security issues? And what opportunities are offered, for example, by continuing an existing employment relationship beyond retirement age?

Everyone is talking about a shortage of skilled workers – but what can companies do to retain good employees in the long term? In addition to a good working atmosphere, performance-related pay is of course a very important factor. However, more than half of every euro of a salary increase often goes to taxes and social security contributions.

Another option: offer your employees tax-privileged or even tax-free salary components.

Which additional benefits are eligible? A clear infographic (Free download!) shows the most popular additional benefits as well as their tax advantages and allowances or limits that need to be taken into account.

At the end of 2022, the German Federal Labor Court (Bundesarbeitsgericht – BAG) issued a landmark ruling stating that recording working hours is no longer a “can” but a “must”. Employers must – even now! – record the working hours of their employees. For new-work models based on trust-based working time, this is a disaster! Or? Many employers saw the end of trust-based working time.

But is that really the case? Is it not possible to reconcile the obligation to record working time and trust-based working time in accordance with the law? We will get to the bottom of these questions in this article.