<html><head>
<style></style><style></style><meta content="text/html; charset=utf-8" http-equiv="Content-Type">
<meta content="MSHTML 11.00.10570.1001" name="GENERATOR"><title>2026: salary types - field "Payroll tax (acc. to EStG)"</title></head>
<body>
<h3>2026: salary types - field "Payroll tax (acc. to EStG)"</h3>
<div>During the year 2025, the payroll tax liability 124b447 was invalid. The new correct payroll tax liability for the employee bonus is 124b478 EStG. In order to be better prepared for such legal changes in the future, the payroll tax option "Invalid value" has been created. </div><div><br></div><div>With the annual conversion 2025 to 2026, salary types that have a payroll tax liability but no longer exist in the new year, such as for example the 124b447 are changed to the new value "Invalid value". An entry is made in the annual update log. </div><div><br></div><div>With this the old liability in the new year is no longer available. </div><div><br></div><div>A salary type with the characteristic "invalid value" cannot be recorded, changed or billed. </div><div><br></div>
</body></html>
