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<meta content="MSHTML 11.00.10570.1001" name="GENERATOR"><title>2026:  68 (2 EStG 15 Overtime max.  170</title></head>
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<h3>2026:  68 (2 EStG 15 Overtime max.  170</h3>
<div>From 2026 15 overtime surcharges are now calculated free of charge according to  68 (2 to a maximum of  170. Due to this new very short-term regulation, the following program changes were made: </div><ul><li>The legal values for the number of overtime hours (15 as well as the amount (170) have been changed.<br><br></li><li>The settlement has been adjusted accordingly so that these legal values are taken into account.<br><br></li><li>In the program "Employee", the new legal values can be overridden via an entry in the field "Payment method" in the tab "Miscellaneous". It is a monthly field and can be edited in the list view of the employees with the function "Edit column". Finalisation sets the field to option "-" for the following settlement month. The following options are available:<br><ul><li>"-": standard according to legal values<br></li><li>"Use legal values  68 (2 from 2025": the legal values of the year 2025 are used (18 hours /  200).<br></li><li>"Use legal values  68 (2 (max. 10 hrs/120 Euro)": values that apply to the year 2026 are used beforehand (10 hours /  120. This option is possibly relevant for re-recording if these legal values were originally billed. <br><br></li></ul></li><li>When changing the year 2025 to 2026, the check of the salary type 3720 regarding the public holiday pay is removed again. According to the current view of the financial management,  68 (1 EStG can be applied. </li></ul><div><br></div><div> <strong>Important note</strong> </div><div>If the month 1/2026 has already been billed with the old values (10 hours /  120, detailed manual work may be necessary. </div><ul><li>The field "Payment method" must be recalculated in all affected months. <br><br></li><li>If necessary, you have to correct the entered quantity if it was split manually by hours. This is particularly the case when using the salary type template 2999, but it could also be due to an import from an external time tracking program. <br><br></li><li>The average salary types that are billed in the case of non-contributory periods have to be revalued from January until the month of recalculation. The prerequisite for this is that the parameter "Autom. valuation of salary types for averages" is set to "Yes" in the gross entry. If so, the NCP average wage types have to be adjusted manually.<br></li></ul><div>Please note that during the pre-update, a legal value of 10 hours and  120 was still used. If you have already executed the function "Adapt previous year's average basis  68 (2 for 2026, then please execute it again after importing this web update so that the average base values are adjusted correctly for 2026.</div><div><br></div>
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