Year-end Legislation Update 2026: Germany
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Country
Germany
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learning hour's
1
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Material Year
2026
Who is this course for?
This course is aimed at those Payroll & HR Professionals who are processing or managing vendors who process payrolls in Germany and need to have an understanding of the legislative changes and updates for 2026.
What will be covered?
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Changes and news around German Payroll eg:
- Social insurance contributions 2026
- Increases of national minimum wage and changes for Minijobs and Midijobs
- Changes in taxtation eg.: increases of general tax allowance, changes for electric company cars, increase in the commuting allowance (Entfernungspauschale)
- Extended maternity leave (Gestaffelter Mutterschutz) - since June 1, 2025 maternity leave also applies in case of miscarriage.
- DaBPV - digital process for providing proof of children's long-term care insurance ("digitales Nachweisverfahren") since July 2025
- Second pension reform (Zweites Betriebsrentenstärkungsgesetz - BRSG) is being considered for the second time
- Planned: Overtime pay for the 34th or 40th hour or more will be tax-free
- Planned: Introducing a so-called "active pension (Aktivrente) - up to EUR 2,000 per month could be tax-free for already full-retired employees, who are still working
Course Trainers
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Britta
Senior ConsultantOur trainer is a specialist in German payroll, HR, finance and accounting. She has acquired wide-ranging expertise through many years of academic study and professional experience. She passes this on to international companies seeking to adapt to German regulations and practices relating to payroll, accounting and HR. Our trainer develops and delivers seminars in companies and through adult- education providers. She has worked for the Chartered Institute of Payroll Professionals (UK) as a tutor and taught at the Hamburg University of Applied Sciences.
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