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Minimum wage and earnings thresholds, bonuses, tax-free benefits and levies: what is changing in German payroll — and what employers actually have to put into practice.
The draft regulation on German social security thresholds for 2027 has been published. The new ceilings, the special increase in health insurance and what employers should check before the turn of the year.
Germany’s exemption from keeping supporting payroll records electronically ends in 2026. Find out which documents are affected, how existing records are treated and what employers should prepare for 2027.
The planned crisis bonus of up to EUR 1,000, free of tax and social security contributions, has failed in the Bundesrat. What employers need to know now and why payments should wait for the time being.
Companies liable to the levy have to report by 31 March 2026 what they paid in 2025 to self-employed artists and journalists. Who is affected and what counts towards the assessment base.
From 1 January 2026 the minimum wage is EUR 13.90, and from 2027 EUR 14.60. That moves the mini-job threshold to EUR 603 and then EUR 633, and the whole transitional band with it. What employment contracts, payroll and budgeting need now.
A Christmas bonus is voluntary — until established practice turns it into a legal entitlement. How special payments are treated under employment law, tax law and social security law.
Up to EUR 110 gross per participant, a staff event stays free of wage tax — as an allowance, and for no more than two events a year. For the input VAT deduction the same amount works as an all-or-nothing threshold.
EUR 50 per business partner per year, EUR 50 per employee per month, EUR 60 for a personal occasion: which limits apply to benefits in kind, and why the documentation is what decides the outcome in a tax audit.
From 1 January 2026 the levy rate for the artists' social insurance scheme falls from 5.0 to 4.9 per cent. What that means for companies commissioning artistic and journalistic work.
Holiday pay is not required by law in Germany, but it is fully subject to tax and social security contributions. How an entitlement arises through established practice, what applies during parental leave and sickness, and why the recreation allowance can be an alternative.
The coalition agreement provides for tax-free overtime premiums. France has had the model for years — up to EUR 7,500 a year, with relief on social security contributions on top. A comparison for companies with staff in both countries.
Under § 3 Nr. 34 EStG, up to EUR 600 per employee per year stays free of tax and social security contributions — provided the measure is certified under the SGB V. Which programmes qualify, where VAT differs, and why a binding ruling is worth having.
Deceit about an illness, defamation of a colleague, insults in a group chat: four German rulings show when WhatsApp messages can justify a dismissal and when an employer may not use them.
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