The 2023 Payroll Special is a handy reference work for you as an employer or HR professional.

It contains up-to-date figures for the minimum wage, contribution percentages for employee insurance schemes, the income-related healthcare insurance contribution, unemployment insurance contributions and employed person’s tax credits, the low-income allowance and wage expense allowance, and the customary salary for directors/major shareholders (DGAs), amongst other things.

In this edition you will also find information relating to company cars, the homeworking allowance, the work-related expenses scheme and the transition payment.

Click here for the PDF-document

2 March 2023