Lexikon für das Lohnbüro 2022

The printed lexicon for payroll:

So good that even the tax authorities and the German Pension Insurance Federation work with it.

The classic is already in its 64th edition. It is not only the original in payroll and salary accounting but also serves as a basis for decisions and reports for payroll tax auditors from the tax offices. In 2022, the Fund Location Act, with the introduction of the new § 19a EStG for granting startup shares to employees, the Tax Relief Modernization Act, the Third Corona Tax Relief Act, and of course the Second Family Relief Act demand attention from the payroll office. As cumbersome as the titles of these laws are, so are their contents. A lot of new questions arise for the work. In addition, the well-known keywords are expanded with new topics. There still needs to be a distinction between cash wages and non-cash wages, as in all variants of vouchers and money cards. This distinction also plays a significant role in everything related to vehicles - fuel and charging cards. The topics for the payroll office do not run out in 2022. The lexicon for payroll undoubtedly provides information on more than 1,000 keywords regarding whether they are subject to payroll tax or social security contributions - a unique reference work for daily work in the payroll office. Clear yes/no columns provide immediate insight into whether something is subject to payroll tax or social security contributions. Additionally, you will find many practical examples that facilitate access to the often complex material.

Of course, the lexicon for payroll 2022 explains every legal change and supplements it with current administrative instructions and court rulings, for example, regarding the valuation of non-cash benefits or dual household management.

A free newsletter for the lexicon for payroll 2022 keeps you informed throughout the entire payroll tax year.