Electronic Payroll Records from 2027: What Employers Should Consider Now
From January 1, 2027, the electronic maintenance of certain payroll records will become mandatory. Companies should review their HR and payroll processes as well as the relevant technologies now.
Why should companies review their HR and payroll processes now?
From January 1, 2027, the electronic maintenance of certain payroll records will be mandatory under the Contribution Procedure Ordinance (BVV). Companies should therefore assess at an early stage whether their HR and payroll processes and systems already meet these new requirements.
By Stephan Weber, Oliver Peters, Sabine Ziesecke and Gero Dollmeier
New Working Time Rules, Familiar Problems? The Debate on Family, Work, and Childcare
The federal government plans to replace the current maximum daily working hours with a maximum weekly working hours limit. It emphasizes that the planned shift to a maximum weekly working hours limit is not intended to increase total working hours. Rather, the aim is to create new flexibility to distribute working hours more flexibly throughout the week. Social partners and parties to employment contracts are to be given greater freedom to adapt working hours to the specific life circumstances of employees. This is intended to benefit, in particular, those who care for children or relatives in need of care alongside their paid work.
What does this mean for families, gender equality, and the balance between work and caregiving? We have summarized the key positions from the current parliamentary debate for you.
Background – What is the current debate about?
The parliamentary group “Die Linke” submitted a so-called minor interpellation (Parliamentary Document 21/4205) specifically inquiring about the impact of the planned reform on the balance between caregiving and work, women’s labor force participation, gender equality, and the situation of single parents and people with severe disabilities. The availability of childcare services with long opening hours (ten or more hours per day) was also addressed.
By Stephan Weber, Stefanie Weiler and Ann McKenzie
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