Our Experts Provide You with a Comprehensive Overview of Payroll Tax and Social Security Changes for the 2024/25 Year-End
In a small group, you will learn about the latest legislative updates and how to implement them correctly.

Changes that have already come into effect during the year will be reviewed for proper implementation. If discrepancies are found, guidance will be provided on how to correct them in a legally compliant manner.

CONTENT

Payroll Tax

• A focused review and outlook on the proper implementation of the Growth Opportunities Act.
• Correct assessment of employment in domestic and international contexts, taking into account updated administrative guidance on permanent establishments, proper application of the daily table, and considerations for home office and social security.
• Proper evaluation of company cars: combustion engines, hybrids, and electric vehicles, including VAT implications.
• Interesting innovations from the 2024 Annual Tax Act.
• Highlights from recent case law and administrative rulings.

Social Security

• Verifying the correct application of the verification process in connection with nursing care insurance.
• Outlook on the digital verification process.
• Obligations for recalculations and the significance of "interest" in this context.
• Legally compliant implementation of salary conversions.
• Requirements for payroll documentation under § 8(2) BVV.
• All about mini-jobs and midi-jobs in comparison with the applicable minimum wage for 2024/2025.
• Proper handling of value credit agreements under § 7b SGB IV, also in connection with phased retirement.
• A brief overview of phased retirement and the consequences if collective agreements for phased retirement are not extended.
• Determining which flat-rate taxation triggers social security exemptions and the deadlines involved.
• Exciting topic: Continued employment of retirees – proper handling of contributions to private or voluntary health insurance.
• Highlights from recent case law and administrative rulings.

We Guarantee the Most Up-to-Date Content!
The topics will be supplemented and updated throughout the year, based on current priorities and relevance.

Learning Environment

Useful information and supplementary materials will be provided in the online learning environment.

Benefits

• Intensive engagement with new laws and legislative drafts for the year-end.
• Examination of numerous case examples.
• Ensuring correct implementation of regulations.
• Exchange and discussion in a small group.

Online Workshop

Methods

Lectures and in-depth discussions of practical cases in a small group. A practice-oriented seminar offering concrete tips for daily work.

Recommended For

Employees in payroll accounting who want to gain an overview of current legislative changes in payroll tax and social security in just one day.

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