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Personnel, labor and social affairs

The simplified access to short-time work, which is limited until June 30, 2023, is not to be extended again.
The introduction of the Deutschlandticket on May 1, 2023 will make job tickets even more attractive, which employers can grant tax-free or tax-reduced in many cases.
Following a coronavirus-related standstill at the turn of the year, social insurance calculation figures will rise again in 2023, by around three percent.
Due to the current very high inflation rate, the annual adjustment of the remuneration in kind values is very high this time.
In addition to a higher employee lump sum, there will be changes in social security law in 2023.
The simplified access requirements for short-time working allowance, including the option of taking temporary workers into account, will also apply in the first half of 2023.
An advertising rental agreement with employees for the attachment of printed license plate holders without independent economic content leads to wages.
Employers can now pay their employees a tax- and social security-free inflation adjustment bonus of up to 3,000 euros.
The federal government has passed the government draft for the Annual Tax Act 2022, which also implements parts of the new tax relief package.
The German government has agreed on a third relief package with a total volume of around 65 billion euros.

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