In order to help you keep track of the changes, we have compiled the most important payroll accounting related changes in this publication, including a short digression in connection with the changes in travel expense tax law.
- Short-time allowance
- Grants to short-time allowance continue to be tax-exempt
- Higher short-time allowance
- Reimbursement of social security contributions in case of short-time work
- Remuneration in kind
- Delimitation of cash salary and remuneration in kind
- Higher exemption limit for remuneration in kind
- New remuneration in kind
- Group clause for the valuation discount for rental benefits
- Tax exemption for outplacement services
- Additionality requirement for tax breaks in the case of benefits in kind
- Corona measures
- Stay of execution, deferral of and extension for payroll tax payments
- Payment period for special Corona payments
- Home office allowance
- Refund of extraordinary childcare services
- Cross-border commuters
- Other legislative changes related to payroll accounting
- Work in Great Britain after the Brexit
- Increase of commuting allowance
- Increase of allowances for trainers and honorary offices
- Solidarity surcharge no longer applicable
- Increase of basic exemption
- Child allowance
- Tax treatment of travel expenses and travel expense reimbursements for business and work-related trips abroad as of January 1, 2021
- New income thresholds and calculation parameters in social insurance 2021
- Minimum wage
- Digression: Revised tax treatment of employees’ travel expenses