Lexikon für das Lohnbüro 2025

The printed lexicon for the payroll office: So good that even the tax authorities and the German Pension Insurance Federation work with it. The classic is already in its 67th 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 2025, not only will the Annual Tax Act demand attention, but also the question of where the legislator stands, what is applicable, what applies from when, and what new points will be added for payroll accounting. Year by year, it becomes more challenging to prepare payroll accounting month by month. The lexicon reflects the current state of legislation as of December 20, 2024, and includes all current topics that must be considered in payroll accounting for the year 2025. This naturally includes the current income and wage tax rates for 2025, which are incorporated into numerous examples, as well as the reliefs from the abolition of the fifth rule. New additions include the first-time flat taxation of mobility budgets, the new gross list price limit for electric company cars, the expansion of company pension schemes for low earners, innovations in the annual reconciliation of payroll tax, taxation rights under double taxation agreements during work exemptions, and much more. Of course, the classic keywords surrounding the topic of employee benefits will also be updated, such as the distinction between cash wages and non-taxable benefits in kind according to § 3 EstG and home office arrangements.

The lexicon for the payroll office undoubtedly provides information on more than 1,000 keywords, whether they are subject to wage tax or social security contributions – a unique reference work for daily operations in the payroll office. Clear yes/no columns provide immediate insight into whether something is applicable.