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<meta content="MSHTML 11.00.10570.1001" name="GENERATOR"><title>Delivery standard 2026: various changes</title></head>
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<h3>Delivery standard 2026: various changes</h3>
<div>The following changes have been made to the delivery standard 2026:</div><ul><li>Calculation 100004: example BUAK WR construction trade and construction industry <br>The attendance hours and non-contributory periods must be taken into account in the BUAK WR. So far, the non-contributory periods have been managed for non-contributory periods. From now on, the non-contributory periods are determined using the salary type functions. This means that the corresponding salary types have to be billed. <br><br></li><li>Employee COAC evaluation <br><ul><li>The default setting is now with the salary type name and the employee name.<br></li><li>The field "FIAC account no." has been included in the field selection.<br><br></li></ul></li><li>Overtime entry template adapted <br>The salary type 3120, 3020 has been removed and the splitting has been removed due to 68 (2 EStG. <br>&nbsp; <br></li><li>Salary type 5545 "Supply continued education/training allowance" has been created.<br><br></li><li>Salary type 1750 "Essensbon free" has been created.<br> <br></li><li>For short-time salary types, the field "Pre-recording" has been set to "No". <br><br></li><li>Master company index -&gt; tab "Pension funds" -&gt; field "Export spouse" has been included in the field selection. <br> <br></li><li>Salary type 1700 "Drinkage allowance allowance": the field "Cash benefit" has been changed to "No" because tip is to be considered as a cash benefit regardless of whether it is a flat-rate or actually granted tip.<br><br></li><li>Salary type 2405 "Constr. leave (entry)": there is a pairing to the salary types 2406 and 2407. In the pairing, the field "Value brought forward" was set to "Value of the starting salary type - value of the previous salary type", which means that no calculation is necessary anymore. <br><br></li><li>Salary type 7045 "Training cost refund": <ul><li>The field "VAT/input tax percentage" has been changed from 20 to 0. </li><li>The field "Account ref." has been changed from 720 "Other operating income 20%" to 730 "Other operating income (not taxable)" <br> <br></li></ul></li></ul>
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