For payroll and control!
The payroll tax tables are used both for calculating and determining the applicable wage deduction amounts as well as for controlling electronically created payrolls. In personnel interviews, relevant amounts can be read quickly. Individual questions answer the comprehensive explanations in the April edition tables.
The main areas of content:
- New official program flow from April 2024
- Practice-oriented explanations
- Current Legislation, Jurisdiction and Decree
- Includes access to the comprehensive online portal
This is new
Inflation Compensation Act
- Increase the basic tax allowance to €11,604
- Raise the child allowance to €3,192 each for each parent
- Raise the exemption limits for the solidarity surcharge to €18,130 or €36,260
Future Financing Act
- Increase the tax-free maximum amount for asset participations from €1,440 to €2,000
- Raise the SME threshold on deferred taxation of asset participation
- Postponement of post-taxation date on asset participations to 15 years
- Increase the income limit for the employee saving allowance for investing capital benefits in asset shares (including investment funds) and for the housing use of asset-effective benefits (including building savings) to a uniform €40,000 or to 8 in the case of co-asset investment. 0.0000 €