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<meta content="MSHTML 11.00.10570.1001" name="GENERATOR"><title>2026: salary types - various changes to liability</title></head>
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<h3>2026: salary types - various changes to liability</h3>
<div>The field "Cash in kind (20-%-rule)" has the following values from the year 2026:</div><ul><li>No</li><li>Yes (otherwise)</li><li>Yes (motor veh.)</li><li>Yes (e-motor veh.)</li><li>Yes (living space)</li><li>No, only take into account 20 % rule: this is not a real benefit in kind. This option is used, for example, for salary types such as "short work cur. SI difference" or "partial retirement diff. SI cur.". </li></ul><div><img alt="EMBEDDEDIMAGE" src="data:image/png;base64,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"></div><div><br></div><div>A more exact distinction between payment in kind and payment in kind is required from 2026 for printing on the annual salary statement.</div><div><br></div><div>In the liability "Payroll tax (acc. to EStG)" two options for the reimbursement of costs for the charging of an e-motor veh. and the purchase of a loading device are made from 2026. In the course of the annual conversion, a log is entered in the log file of the annual conversion if a user salary type with the previous liability has been found. For the reimbursement of costs for the purchase of a loading device, an additional salary type must be created. </div><div><br></div><div>In addition, some new payroll tax liabilities have been imported:</div><ul><li> 3 par. 1 Z 15 lit. a (provision of income)<br></li><li> 3 par. 1 Z 15 lit. b (employee equity participation)<br></li><li> 3 par. 1 Z 15 lit. c and d (employee foundation)<br></li><li> 3 par. 1 Z 16 lit. c (advance payment for athletes - flat-rate travel expenses indemnity)<br></li><li> 3 par. 116 lit. d (Cab arsating)<br></li><li> 3 par. 1 Z 17 lit. b (vouchers)<br></li><li> 3 par. 121 (employee discounts)<br></li><li>Cost reimbursement - Top-up e-motor veh.<br></li><li>Cost reimbursement purchase loading device: existing characteristic must be adjusted.</li></ul><div>The salary type name is used to try to set the correct setting automatically. All automated changes are logged in the log file for the annual conversion and should be checked according to the year change in the year 2026. </div><div><br></div><div>In the course of the annual conversion to the year 2026, the system salary types 9021, 9023, 9025, 9027 and 9029 are renamed. The text "and  124b478" has been removed as it only has validity until 2025.</div><div><br></div><div>In the course of the annual conversion to the year 2026, notes are written to the log file of the annual conversion,...</div><ul><li>if the salary type 3720 is "public holiday remuneration free" with  68 (1 or</li><li>if a salary type with the payroll tax setting "Load cost reimbursement e-motor veh./load unit" has been found. </li></ul><div>In both cases, the salary type setting for the year 2026 must be checked and adjusted manually.<br></div><div><br></div><div>With the annual conversion to the year 2026, the salary types 5520 and 5530 are renamed to:</div><ul><li>5520 CP asb cur. care, end-of-life care and reconciliation TC</li><li>5530 CP asb SP Nursing, end-of-life care and reconciliation TC</li></ul><div>The text "Other goods procurement  16 (1)" in system salary types is changed to "Other goods procurement  16 (1 Z3 lit b).</div><div><br></div><div>Salary types for the employee premiums up to 2024 and from 2025 until the end 2025 are set to the year 2026 and are no longer used as the previous wage tax liability for employee premiums from the year 2026. In addition, the field "Fixed/variable" in the master salary type index is always changed to variable if it is a fixed salary type so that the salary type activation is carried out easily in January 2026. Furthermore, in the gross entry in December 2025 for these salary types of the employee premiums, the flags "f" (fixed salary type) or "x" (fixed salary type without value) are changed to "F" or "X" respectively. In this way, the setting stored in the master salary type index is used when activating the salary type in January 2026.<br><br></div>
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