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