At a glance: Important information as of 1 January 2017 relevant for employers

Global Tax Update : March 2017/Germany

As every year, 2017 has also important changes in the area of wage tax and the social security right. There are many small changes, which should be noticed. (Global Tax Update:March 2017/Germany)

This article lists the most important changes you need to know for your current wage tax billing.

(1) Changes in income tax law

1) ELStAM-Procedure
2) Travel expenses
3) Company events

(2) Changes in social insurance law

1) Contribution rates of social insurance
2) Social insurance contribution ceilings
3) Subsidies to the health- and nursing care insurance
4) Monthly monetary value of benefits in kind
5) Due date of data transfer of statements of contributions paid and of payments of total social insurance contribution amounts (fixed by law)

(3) Miscellaneous

>> Click for Japanese [給与計算に係る2017年1月1日時点の重要事項一覧]

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