Lexikon für das Lohnbüro 2023

The printed encyclopaedia for the payroll office:

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

The classic is already in its 65th edition. It is not only the original in payroll accounting, it also serves the external wage tax auditors of the tax offices as a basis for decisions and reports. In 2023, not only the Annual Tax Act, but also the Inflation Adjustment Act and the Future Financing Act call for a change. And also in 2023, as unwieldy as the titles of the laws are, as unwieldy are their contents. Lots of new questions for the work. In addition, the familiar keywords have been expanded to include new topics. Attention allowances, tax-free supplements for work on Sundays, public holidays and at night, travel allowances, distance allowances and, of course, the new marginal earnings threshold and the new transitional area for social security contributions will continue to ensure plenty of work in the payroll office in 2023. The lexicon for the payroll office provides doubtless information on more than 1,000 keywords, whether subject to payroll tax or social security contributions - a unique reference work for the daily work in the payroll office. Clear yes/no columns provide information at first glance as to whether something is subject to wage tax or social insurance. In addition, you receive many practical examples that facilitate access to the often complex subject matter.

Of course, the lexicon for the payroll office 2023 explains every change in the law and supplements it with current administrative instructions and supreme court decisions, for example, on the valuation of non-cash benefits or on double budgeting.

A free newsletter for the Lexikon für das Lohnbüro 2023 informs you about every keyword change during the entire income tax year. Up-to-dateness, legal certainty and easy application in practice are the goals that the Lexik.