10.05. - Tax deadline for May 2021 VAT Payroll tax Church tax on payroll tax The three-day grace period for payment ends on 14.05.2021 for receipt of payment. This deadline does not apply to cash payment and payment by check. Due date for social security contributions April 2021 The contributions are due in the expected amount of the contribution debt on the third last bank working day of the month at the latest. For
Our client letter is sent out monthly via our newsletter and contains upcoming tax dates as well as all kinds of tax tips and news. For our interested readers, we offer this information here for free download. Topics in April 2021 For all taxpayers: Private sale transaction after gratuitous transfer of real estate For all taxpayers: Artificial insemination as an extraordinary expense For all
The coronavirus crisis poses enormous challenges for many companies. The relationship between employees and employers is also under considerable strain in some cases. In addition, many new questions have arisen that have come to the fore as a result of the current situation. For example, the Offenbach Labor Court has now been confronted with the question of whether an employer may deny its employee access to the company,
The LAG Düsseldorf answered the question of whether zero short-time work, i.e. the complete cessation of work as part of short-time work, reduces the vacation entitlement of the employees concerned with a clear „yes“. It agreed with the decision of the lower court, the Essen Labor Court. Facts of the case: Vacation canceled after short-time work The plaintiff was employed as a sales assistant with
The hurdles for justifying an extraordinary termination without notice are high. The conduct of the dismissed employee must make it unreasonable for the employer to continue the employment relationship until the end of the notice period. The question of whether a warning is necessary first arises before labor courts, particularly in the case of first-time breaches of duty. Such a question has now also been raised by the labor court
