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Personnel, labor and social affairs
There are numerous changes in 2021, especially in income tax, many of which reduce the tax burden.
Die Sachbezugswerte werden für 2021 wieder an die Verbraucherpreisentwicklung für Nahrungsmittel und Mieten angepasst.
Zum Jahreswechsel steigen die Rechengrößen und Beitragsbemessungsgrenzen in der Sozialversicherung um durchschnittlich rund 3 %.
Shortly before the end of the year, the most comprehensive tax amendment bill of the year was passed.
If the employer pays warning fines caused by the employee but assessed against the employer as the vehicle owner, there is no remuneration for work.
The Federal Ministry of Finance has adjusted the standard amounts for non-cash withdrawals of food and beverages to reflect the sales tax changes effective July 1, 2020.
The German government intends to extend most of the special arrangements for short-time working benefits created in the wake of the Corona crisis until the end of 2021.
A monthly allowance for displaying advertising for the employer on the employee's private car is generally part of the taxable wages.
If an employee's parental allowance claim is lower only because the employer paid wages too late, the employee is entitled to compensation.
The Minimum Wage Commission proposes an increase in the minimum wage to 10.45 euros in four half-yearly stages from January 2021 to July 2022.