Forvis Mazars Payroll Newsletter 1/2025

In this edition of the Payroll Newsletter, we bring you information on the overall changes in payroll from 2025.

Content of the newsletter:

  • Wage changes from 2025
    • Minimum wage
    • Amendment to the Labour Code
    • Increase in pensions, education
    • Sickness insurance
      • Agreements for the performance of work
      • Digitalization of other sickness insurance benefits
    • Social insurance 
      • Maximum assessment base
      • Discount on insurance premiums - old-age pensioners
    • Health insurance
    • Taxes
      • Reduction of the limit for the 23% advance payment of income tax for FOs
      • Non-cash employee benefits
      • Pension exemption limit
    • Travel allowances - meals
    • Lump sum for teleworking
    • Wage deductions

 

We wish you a pleasant reading.

Document

Forvis Mazars Payroll Newsletter 1/2025_​EN

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