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<h3>2026: settlement  77 par. 4 lit. a EStG</h3>
<div>If there is an employment that has been stored in the field "First end of employment" "payr. tax SP recalculation  77 (4) lit. a only in favour of EM", this is recalculated and the field "First end of employment" is changed to "payr. tax SP recalculation  77 (4 lit. a" if a EC is billed at the same time as the end of the year as the EC, which has been stored in the field "First end of employment" "-" and </div><ul><li>during the year: <br>... "End of employment" is in the same year. (i.e. when leaving in the same year)<br><br>OR <br></li><li>Month 12: <br>... "End of employment" is empty and "EC end" is empty or greater than/the same as the end of the year (if you change it from the last EC)<br><br>OR<br><br>(and this is NEW)<br></li><li>Month 12:<br>... "End of employment" is not empty (leaving or leaving while sick leave has been recorded for subsequent years)</li></ul><div><br></div>
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