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Year-End Legislation Update 2027: Germany
The Federal Government is currently discussing numerous reforms in the areas of social security, pensions, taxes, and labor law.
Year end legislation
About this course
The Federal Government is currently discussing numerous reforms in the areas of social security, pensions, taxes, and labor law.
Consequently, the year 2027 promises to be an eventful one for the fields of human resources and payroll:
Changes to social security contributions - contribution rates, calculation bases, and thresholds for 2027
The new Statutory Health Insurance Stabilization Act (GKV-Stabilisierungsgesetz) and its impact on payroll accounting
What fundamental changes are coming for "mini-jobs"?
Increases in the national minimum wage and their impact on "mini-jobs" and "midi-jobs"
Taxation changes, e.g., increases in the general tax-free allowance and the allowance for income-related expenses, as well as tax relief for work performed on Sundays and public holidays
Digital payroll records: end of transitional arrangements as of December 31, 2026
New legislative proposals (e.g., planned partial sick leave certification, expiration of special regulations regarding leave for a sick child)