Haufe end-of-year conference Human Resources Office

• 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.

Changes to the law

• Changes to the MuSchG: Protection periods also after miscarriages.
• Labor law interfaces to the KI-VO.
• Overview BRSG II.

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A look at the coalition agreement

• Working time and recording obligation.
• Right to fixed-term contracts.
• Digitization.

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Most important current decisions of the Federal Labor Court for the HR department

AGG: Age-related refusal of re-employment

News from the law on severely disabled persons: Prevention procedure during the waiting period, failure to appoint an inclusion officer

Payroll accounting - also permitted digitally in employee mailbox?

IAP and Terms and conditions - Control

Compensation for damages due to late target setting

Cryptocurrency as remuneration? Yes, but...

Default of acceptance wage in the event of unilateral release during the notice period

Employment contract - reference to collective agreement - Terms and conditions - control?

Pay discrimination

Calculation of the entitlement to vacation pay in lieu

Inadmissible waiver of vacation

Receipt of notice of termination by registered letter?

Duration of the notice period in a fixed-term probationary employment relationship

Data protection: Test of new personnel management software

No waiver of certificate

Current cases on occupational pension schemes

Current cases on works constitution law

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A look at the coalition agreement

• Supplements for overtime from the 34th or 40th hour are tax-free.
• 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 planned.

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Administrative instructions

• ELStAM and private health and long-term care insurance

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Jurisdiction.

Current rulings by the Federal Fiscal Court and, where applicable, the fiscal courts will be discussed.

Employer benefits during the receipt of a wage replacement benefit

Phantom wages from overtime bonuses

A look at the coalition agreement

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

Limit values

New regulations on mini-jobs

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

News from legislation, case law and administration

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