The Federal Cabinet has extended the SARS-CoV-2 Occupational Health and Safety Ordinance, which expired on March 15. This ordinance, which was issued in January, is intended to supplement the SARS-CoV-2 occupational health and safety standard developed last year. In view of the rising incidence figures, there are still no signs of any easing in this area. The current provisions on occupational health and safety and the reduction of operational personnel contacts therefore remain in place. Through
12.04. - Tax deadline for April 2021 VAT Payroll tax Church tax on payroll tax The three-day grace period for payment ends on 15.04.2021 for receipt of payment. This deadline does not apply to cash payment and payment by check. Due date for social security contributions March 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
With its ruling of 27 May 2020 (case reference: 5 AZR 387/19), the Federal Labour Court (BAG) has changed its previous case law and for the first time recognizes an employer's right to information from the employee in order to better assess and, if necessary, prove the employee's malicious failure to earn money elsewhere. This makes it easier for employers to determine the amount of claims for delayed acceptance wages, at least
Our client letter is sent out monthly via our newsletter and contains upcoming tax deadlines as well as all kinds of tax tips and news. To receive the client letter regularly by e-mail, you are welcome to subscribe to our newsletter: Subscribe to newsletter! Content in March 2021 For all (self-employed) taxpayers: No seizure of corona bridging aid For all taxpayers: News on the