Haufe year-end conference TVöD/TV-L 2025/26

1. innovations in collective bargaining law

• Collective agreement TVöD at federal and municipal level 2025, pay increases, conversion of the annual special payment into up to 3 additional days off, voluntary extension of working hours with supplement, long-term accounts at company level.
• Termination of TV-L regulations.

2. case law on TVöD/TV-L

• Overtime pay for part-time employees? - Current developments.

3. current legislative changes

• Amendment to Maternity Protection Act

Trend towards Partial retirement - implications for the employer

4. Case law on general employment law

• e.g. digital payroll accounting, probationary period for fixed-term contracts.

5. The coalition agreement of the new federal government

Changes planned in labor law:

• Reduction of the written form requirement for fixed-term contracts.
• Facilitation of fixed-term contracts without objective grounds.
• Weekly instead of daily maximum working hours?

A look at the coalition agreement

• Supplements for overtime from the 34th or 40th hour are tax-free.
• The active pension: Up to € 2,000 per month is tax-free for employees subject to social security contributions from the time they continue to work and reach retirement age.
• Part-time top-up is made attractive by a tax-privileged bonus from the employer.
• The 2nd BRSG at the 2nd attempt.
• Increase in the gross list price for electric company cars to 100,000 euros planned.

Administrative instructions

• Workation and the tax office.
• ELStAM and private health and long-term care insurance.

Case law

Current rulings of the Federal Fiscal Court and, if applicable, the fiscal courts will be discussed

A look at the coalition agreement

• Adjustment of the status determination procedure.
• Adjustment of the time limits for short-term employment.

Limit values

Freelance lecturers - legal transitional regulation

New regulations on mini-jobs

Digital reporting procedure since 1.7.2025 for taking children into account in long-term care insurance

News from case law and administration