In addition to an increase in the minimum wage to 12 euros, the mini-job limit will also rise to 520 euros on October 1, 2022.

As of August 1, 2022, employers must comply with new requirements for employment relationships and employment contracts.

On July 1, 2022, the second of three minimum wage increase steps will take effect this year and the minimum wage will rise from 9.82 euros to 10.45 euros.

Even people who live in Germany only temporarily receive a tax identification number, which is a prerequisite for longer-term employment or the receipt of child benefits.

If overtime compensation is paid for more than twelve months, a tax reduction under the one-fifth rule is eligible.

For most employees, the EPP should be paid by the employer, but this is not always easy due to special cases and detailed regulations.

The war in Ukraine has prompted the German government to extend access relief for short-time work by a further three months until the end of September 2022.

The Tax Relief Act 2022 implements most of the tax relief measures adopted by the government in February in two relief packages.

All employed persons are to receive a one-time energy price allowance of 300 euros this year, which will be paid out via payroll or income tax.

A long-term remuneration model meets the requirements for remuneration for a multi-year activity for which the tax is calculated according to the more favorable one-fifth rule.