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<h3>Annual salary statement 2026: various changes</h3>
<div>From 01 March2026 on the annual salary statement, clearly more data has to be specified than before. Miscellaneous program extensions have already been carried out. This includes: <br></div><ul><li>All remuneration according to  3 EStG (Income Tax Act) is only saved in the settlement under the salary type "Bmg  3" from 2026. The exact distribution on the annual salary statement is made via the wage tax liability.<br><br></li><li>In the master salary type index, remuneration according to  3 EStG can be recorded for all international activities. Except for this, the "flat-rate travel expenses indemnity" is only allowed in Germany.<br><br></li><li>In the master salary type index, in favour of a higher degree of clarity, the option "Special payment" was renamed to "Vacation bonus/wine bonus".<br><br></li><li>Under the code 210, you now have to distinguish between benefits in kind. Only benefits in kind that are included in the remuneration in the code 210 according to  25 are taken into account. <br><br></li><li>Beneath the code 215, tax-free remuneration is to be shown separately according to  68 (1) or (2). <br><br></li><li>The pay slip detail data from the program "Payroll companies" - "Extras" - "Payroll slip data for company vehicles" are taken into account. <br><br></li></ul><div>Miscellaneous details have not yet been clarified, which is why further changes to the annual salary statement will take place in the year 2026.</div><div><br></div>
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