In a small group, our experts offer you a comprehensive overview of the legal changes in payroll accounting at the turn of the year 2025/26 and their correct implementation.
This is supplemented by case studies with solutions and discussion.
CONTENTS
WAGE TAX
New laws
- What the coalition agreement brings
- Bonuses for overtime are partially tax-free
- Active pension: tax-free € 2,000 with continued employment subject to social security contributions until retirement
- Top-up from part-time work and employer's bonus
- Update BRSG
- New gross list price of €100,000 for purely electric service vehicles
Administrative instructions
- Workation and the tax office
- ELStAM database and entry of PKV / PPV contributions
Case law
- Current BFH and FG rulings
SOCIAL INSURANCE
Adjustment of status determination procedure (coalition agreement)
Limit values
New regulations on mini-jobs (minimum wage)
Adjustment of time limits for short-term employment
Digital reporting procedure in long-term care insurance as of 01.07.2025 for the children to be taken into account
We guarantee maximum topicality!
The content is supplemented and updated throughout the year - depending on the focus and relevance.
Learning environment
Useful information and accompanying documents are provided in the online learning environment.
Benefit
- Intensive examination of the new laws and draft laws at the turn of the year
- Consideration of numerous case studies
- Ensuring correct implementation
- Exchange and discussion in a small group
Methods
Lecture and intensive work on practical cases in a small group. Practice-oriented training with concrete tips for daily work.
Recommended for
Employees in the area of payroll accounting who would like to gain an overview of current changes to payroll tax and social security legislation in one day.
Further recommendations for "Haufe Jahresschluss FOKUS: Payroll accounting 2025/26"
Seminar evaluation for "Haufe Jahresschluss FOKUS: Payroll accounting 2025/26"






36201
To the online version of the FOKUS year-end conference: Payroll accounting 2025/26
- Customized training courses according to your needs
- Directly at your premises or online
- Cost advantage from 5 participants
- We contact you within 24 hours (Mon-Fri)
To the online version of the FOKUS year-end conference: Payroll accounting 2025/26
Start dates and details
Tuesday, 09.12.2025
09:00 am - 5:00 pm
The participation fee includes
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.
The accommodation costs at the hotel are settled by the participants directly with the hotel. You will find a reservation form for hotel bookings in your learning environment.
Thursday, 11.12.2025
09:00 am - 5:00 pm
The participation fee includes
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.
The accommodation costs at the hotel are settled by the participants directly with the hotel. You will find a reservation form for hotel bookings in your learning environment.
Tuesday, 16.12.2025
09:00 am - 5:00 pm
The participation fee includes
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.
The accommodation costs at the hotel are settled by the participants directly with the hotel. You will find a reservation form for hotel bookings in your learning environment.
Monday, 12.01.2026
09:00 am - 5:00 pm
The participation fee includes
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.
The accommodation costs at the hotel are settled by the participants directly with the hotel. You will find a reservation form for hotel bookings in your learning environment.
Tuesday, 13.01.2026
09:00 am - 5:00 pm
The participation fee includes
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.
The accommodation costs at the hotel are settled by the participants directly with the hotel. You will find a reservation form for hotel bookings in your learning environment.
Wednesday, 14.01.2026
09:00 am - 5:00 pm
The participation fee includes
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.
The accommodation costs at the hotel are settled by the participants directly with the hotel. You will find a reservation form for hotel bookings in your learning environment.
Wednesday, 21.01.2026
09:00 am - 5:00 pm
The participation fee includes
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.
The accommodation costs at the hotel are settled by the participants directly with the hotel. You will find a reservation form for hotel bookings in your learning environment.
Tuesday, 27.01.2026
09:00 am - 5:00 pm
The participation fee includes
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.
The accommodation costs at the hotel are settled by the participants directly with the hotel. You will find a reservation form for hotel bookings in your learning environment.
Wednesday, 28.01.2026
09:00 am - 5:00 pm
The participation fee includes
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.
The accommodation costs at the hotel are settled by the participants directly with the hotel. You will find a reservation form for hotel bookings in your learning environment.
The participation fee includes
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.
The accommodation costs at the hotel are settled by the participants directly with the hotel. You will find a reservation form for hotel bookings in your learning environment.
The participation fee includes
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.
The accommodation costs at the hotel are settled by the participants directly with the hotel. You will find a reservation form for hotel bookings in your learning environment.