SERVUS
the Newsletter

– Simplifications in the Evidence Act
– Significant increase in income thresholds for social security contributions in 2025
– Pension Protection Association’s contribution rate for 2025
– Impact of the coalition’s end on occupational pensions, statutory pensions, and private retirement provision
– 2024 Health Report by Techniker Krankenkasse: Key findings and recommendations for employers
– News from Profion

In today’s employee-driven market, companies must go beyond traditional benefits, offering flexibility, family-friendly policies, and health promotion to stay competitive in today’s workforce. German labor law supports tax-advantaged perks that enhance employee well-being and satisfaction.

-Decrease in workplace accidents

-Development of the basic pension supplement introduced in 2021

-Pension Security Association (PSVaG): Increase in insolvencies

-Reform of the Occupational Pensions Strengthening Act

-Jurisprudence I: Continued employment while receiving a pension

-Jurisprudence II: Contribution obligation in statutory health insurance for direct insurance taken over by the employee

-Fringe Benefit “Family Service” – Support for Employees in Special Life Situations

From HR Practice: Handling the New Funding Limits for Capital-Forming Benefits

-Increase in statutory pensions as of 01.07.2024

-Pension package II

-Flexible retirement models due to the abolition of supplementary income limits

-Case law: The Federal Fiscal Court (Bundesfinanzhof, BFH) judgement on the one-fifth rule

-Levels on the Rhine rising steadily

-Generation Z’s preferences in fringe benefits: Looking at current trends

-Expiry and limitation of statutory holiday entitlement

Right to Disconnect – The right to switch off

-Current developments in the statutory pension insurance

-Case law: Part-time employment and company pension schemes

-Under the magnifying glass: Work-life-love balance

-Mobility budget – the future of employee mobility

-From HR practice: the A1 certificate

-Parental allowance limit decided

-Reform of statutory pension insurance: Generation capital on the brink of extinction

-Case law I: Termination of employment as a prerequisite for disability pension

-Test he who bindeth himself forever – keep your eyes open when buying a company

-Case law II: Sick leave after termination of employment

-Parental allowance: income limit to fall only gradually

-EU Whistleblowing Directive

-On our own behalf

-Calculation parameters of social security contributions in 2024

-Reform recommendations of the focus group on private pensions

-Consideration of sustainability preferences in insurance investment products

-sv.net – what is it and what will change in 2024?

-Workation: when “work” and “vacation” merge

-The Obligation to Record Working Time: what’s the status in Germany?

-Long-Term Care Support and Relief Act

-Annual Report PSVaG 2022

-EU Conversion Directive and occupational pensions

-Effects of the current interest rate development on the scope of obligations in occupational pension schemes

-Inflation compensation bonus: up to 3,000 euros tax-free

-Home office tax rebate increases in 2023