Haufe Online Year-end FOKUS: Payroll accounting 2025/26

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.  

Our special feature for you: You decide how the visit to our focus day best fits into your working day - choose 1 day or 2 half days.

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

AdjustmentStatus 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.