Year-end Legislation Update 2026: Germany
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Country
Germany
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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
