WSB News 12 Feb. 2025

Technical article

Extending short-time working - WSB informs: What you need to know now!

Is your company on short-time working and will the bottleneck last longer than 12 months?

Now you can extend:
The period of entitlement to short-time working benefits has been doubled until the end of 2025!

As an employer, you are obliged to take all reasonable steps to end or reduce short-time working as early as possible.

If this does not work, you can now Extension indicator to the relevant employment agency. In it, you must explain why the extension is necessary and why the loss of work is still temporary.

Not so familiar with short-time working allowance (KUG)?

Your company is entitled to KUG if:
✔️ a temporary reduction in working hours with loss of pay due to the crisis was agreed with the employees or the works council,
✔️der absence from work is due to economic reasons or an unavoidable event and
✔️ at least 1/3 of employees lose more than 10 % of their gross monthly salary.

In principle, the KUG is 60 % of the net remuneration lost, for employees with children 67 %.

💡 And how does it work then?

This is how it works: Report short-time work and apply for KUG:
✔️ You must notify the employment agency of the absence from work using a form and give reasons. You can only submit the application once you have notified the agency.
✔️ You pay your employees the remuneration for the hours worked and the KUG for the hours lost. The KUG is then reimbursed to you by the employment agency.

But beware:
If the loss of working hours occurs for the first time in 2025, the regular reference period ends after 12 months. An extension is then not possible!

Incidentally, special regulations apply to
- Trainees,
- Employee in a further training measure with entitlement to transitional allowance,
- Employees whose employment relationship is suspended, and
- Home workers.

We know about these and other details relating to the KUG.

👉 Do you have individual questions or do you need support to keep your employees despite the crisis? Please feel free to contact us!
www.wsb-berater.com/kontakt


#Short-time work #KUG #Extension notice #Employer knowledge #Company help #Finances #Taxes #WSB




Contact
Nadja Neubig, Human Resources & Corporate Communications
WSB Wolf Beckerbauer Hummel & Partner Steuerberatungsgesellschaft mbB

Max-Jarecki-Str. 21 | 69115 Heidelberg
Phone: +49 6221 40509-10 | Fax: +49 6221 40509-30

Email: n.neubig@wsb-berater.de


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