The new employee bonus – what needs to be considered?

As of 1 January 2024 the new and tax-free “employee bonus” was implemented by the legislator. In contrast to the cost-of-living bonus, the new employee bonus must be fully paid on the basis of a wage-setting regulation. The regulations for the previous cost-of-living bonus have expired with 31 December 2023. The newly established employee bonus […]

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Tax-exempt inflation bonus for 2022 and 2023

As part of the inflation relief packages, a contribution-exempt and tax-exempt inflation bonus has been introduced for employees subject to wage tax obligations. The inflation bonus does not incur wage tax, social security contributions, severance fund contributions, or non-wage labour costs (employer contribution to the family allowance fund (DB), surcharge to the employer contribution (DZ), […]

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