[{"id":2359,"date":"2026-09-16T11:54:42","date_gmt":"2026-09-16T10:54:42","guid":{"rendered":"https:\/\/www.coredat.com\/blog\/attention-new-rules-for-address-data-in-sepa-payment-transactions-from-15-11-2026\/"},"modified":"2026-09-22T08:43:10","modified_gmt":"2026-09-22T07:43:10","slug":"attention-new-rules-for-address-data-in-sepa-payment-transactions-from-15-11-2026","status":"publish","type":"post","link":"https:\/\/www.coredat.com\/en\/blog\/attention-new-rules-for-address-data-in-sepa-payment-transactions-from-15-11-2026\/","title":{"rendered":"Attention: New rules for address data in SEPA payment transactions from 15.11.2026"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2359\" class=\"elementor elementor-2359 elementor-2357\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-277c7a33 e-flex e-con-boxed e-con e-parent\" data-id=\"277c7a33\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-34960c48 elementor-widget elementor-widget-text-editor\" data-id=\"34960c48\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Transfers<\/strong> <strong>are an essential part of payroll accounting: employees must receive their net wages on time, and monthly payments to authorities must also be made on time. To this end, <\/strong> Data <strong>carriers are usually generated from the payroll software and then imported into the banking software<\/strong> \u2013 <strong><a href=\"https:\/\/www.coredat.com\/en\/payroll\/\">Coredat Lohn<\/a> also offers you this option. <\/strong> <strong>As of November 15, 2026, there will be an important change in SEPA payment transactions that affects this process. We have summarized all the information for you. <\/strong><\/p><h2>What is changing and why?<\/h2><p>The basis for this is ISO 20022, the international standard for the exchange of financial messages, which is being gradually developed and implemented. The previous changes under this directive mainly affected the exchange of data between banks. <strong>From 15 November<\/strong> 2026, <strong>the exchange of data between banks and companies<\/strong> will now also be affected. <\/p><p>The most important change: From this date, recipient addresses may only be transmitted in <strong>structured or hybrid form<\/strong> .<\/p><ul><li>It is still allowed to <strong>dispense with address data<\/strong> altogether when making a bank transfer \u2013 information is generally not mandatory.<\/li><li>If an address is entered, it must contain at least <strong>city and country<\/strong> in separate fields provided for this purpose (hybrid form). Optionally, other components such as street, house number or postcode can also be entered in separate fields (fully structured form). <\/li><li><strong>Unstructured addresses<\/strong> \u2013 where all address components are together in a single free text field \u2013 will <strong>no longer be permitted<\/strong> from 15 November 2026 and will be rejected by banks.<\/li><\/ul><h2>What to do?<\/h2><p>All bank data carriers must meet the new requirements from November 15, 2026. <strong>Coredat Lohn offers the SEPA definition &#8220;Rulebook from 2023&#8221; for this purpose:<\/strong> This no longer contains unstructured address fields and thus meets the requirements of ISO 20022. In addition, the file corresponds to the current format for transfer media, pain.001.001.09. <\/p><p>You should keep a few points in mind:<\/p><ul><li>In order for the new data carriers to be imported, an <strong>update of your banking software <\/strong>may be necessary.<\/li><li>It is possible that individual banks impose <strong>additional requirements of their own on<\/strong> the data carriers \u2013 it is worth taking a look at the information provided by your house bank.<\/li><li>Our team will be happy to assist you in carrying out a <strong>penny test<\/strong> so that there are no unpleasant surprises in November.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cac3edc e-flex e-con-boxed e-con e-parent\" data-id=\"cac3edc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1b8b80b elementor-widget elementor-widget-image\" data-id=\"1b8b80b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"3778\" height=\"1804\" src=\"https:\/\/www.coredat.com\/wp-content\/uploads\/2026\/09\/bild-7.webp\" class=\"attachment-large size-large wp-image-2364\" alt=\"\" srcset=\"https:\/\/www.coredat.com\/wp-content\/uploads\/2026\/09\/bild-7.webp 3778w, https:\/\/www.coredat.com\/wp-content\/uploads\/2026\/09\/bild-7-768x367.webp 768w\" sizes=\"(max-width: 3778px) 100vw, 3778px\" \/>\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\">SEPA credit transfers in Coredat Lohn with implementation of the new requirements.<\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-411340b elementor-widget elementor-widget-image\" data-id=\"411340b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1061\" height=\"308\" src=\"https:\/\/www.coredat.com\/wp-content\/uploads\/2026\/09\/sepa-detail.webp\" class=\"attachment-large size-large wp-image-2365\" alt=\"\" srcset=\"https:\/\/www.coredat.com\/wp-content\/uploads\/2026\/09\/sepa-detail.webp 1061w, https:\/\/www.coredat.com\/wp-content\/uploads\/2026\/09\/sepa-detail-768x223.webp 768w\" sizes=\"(max-width: 1061px) 100vw, 1061px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-171f616 elementor-widget elementor-widget-text-editor\" data-id=\"171f616\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>Result<\/h2><p>Electronic transfers are an indispensable part of modern payroll accounting and must therefore also be <strong>state-of-the-art. With the <a href=\"https:\/\/www.coredat.com\/en\/payroll\/\">Coredat Lohn<\/a> , we offer you an up-to-date version of the SEPA data carriers, which can also be individually adapted.<\/strong><\/p><p>Whether you are using data carriers for the first time or switching to the latest version: Our team will be happy to answer any questions you may have.  <a href=\"https:\/\/www.coredat.com\/en\/contact\/\">Get in touch with us right away!<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6c8dd2d e-flex e-con-boxed e-con e-parent\" data-id=\"6c8dd2d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Transfers are an essential part of payroll accounting: employees must receive their net wages on time, and monthly payments to authorities must also be made on time. To this end, Data carriers are usually generated from the payroll software and then imported into the banking software \u2013 Coredat Lohn also offers you this option. As [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":2360,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[25],"tags":[],"class_list":["post-2359","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-unkategorisiert"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/posts\/2359","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/comments?post=2359"}],"version-history":[{"count":0,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/posts\/2359\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/media\/2360"}],"wp:attachment":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/media?parent=2359"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/categories?post=2359"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/tags?post=2359"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}},{"id":2308,"date":"2026-07-07T08:31:47","date_gmt":"2026-07-07T07:31:47","guid":{"rendered":"https:\/\/www.coredat.com\/blog\/the-coverage-check-in-practice-why-monthly-is-better-than-once-a-year\/"},"modified":"2026-07-07T09:13:28","modified_gmt":"2026-07-07T08:13:28","slug":"the-coverage-check-in-practice-why-monthly-is-better-than-once-a-year","status":"publish","type":"post","link":"https:\/\/www.coredat.com\/en\/blog\/the-coverage-check-in-practice-why-monthly-is-better-than-once-a-year\/","title":{"rendered":"The coverage check in practice: Why monthly is better than once a year"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2308\" class=\"elementor elementor-2308 elementor-2278\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-12f9dd8f e-flex e-con-boxed e-con e-parent\" data-id=\"12f9dd8f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-62cb6abc elementor-widget elementor-widget-text-editor\" data-id=\"62cb6abc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p style=\"font-weight: 400;\"><strong>Overtime<\/strong> is part of everyday life in many Austrian companies \u2013 and with it the question of whether <strong>all-in salaries or overtime allowances<\/strong> actually cover what employees do in terms of extra performance. This is exactly what the coverage check checks. Legally, an annual observation period is generally sufficient for this. <strong>In practice, however, it has been shown again and again that those who only look at the end of the year often experience a nasty surprise<\/strong> &#8211; in the form of high back payments, tedious individual case reviews or unpleasant conversations with employees who rightly demand their money.  <\/p><h2 style=\"font-weight: 400;\"><strong>The monthly coverage check \u2013 implementation and tips  <\/strong><\/h2><p style=\"font-weight: 400;\">In operational practice, a different approach has prevailed than the annual one: the ongoing, monthly coverage review. For good reason \u2013 we show you what you need to look out for: <\/p><h3 style=\"font-weight: 400;\"><strong>1 \u2013 Time tracking and payroll accounting must work together<\/strong><\/h3><p style=\"font-weight: 400;\">A <strong>coverage check is only as good as the data on which it is based<\/strong>. Without clean, complete working time records, it is not possible to reliably determine how much overtime has actually been worked \u2013 and without this figure, the entire audit lacks a basis. It is therefore <strong>crucial<\/strong> to <strong>ensure a smooth, preferably automated transfer of time recording data to payroll accounting<\/strong>. Only if these two worlds really interact can the coverage check be carried out at all \u2013 and the ongoing mapping of overtime in the payroll is correct from month to month, instead of having to be laboriously reconstructed at the end of the year. Anyone who operates time recording and payroll accounting as separate worlds and transmits data manually or not at all creates unnecessarily large construction sites here.   <\/p><h3 style=\"font-weight: 400;\"><strong>2 \u2013 Overtime is charged as it is actually paid<\/strong><\/h3><p style=\"font-weight: 400;\">A detail that is often underestimated in practice: What <strong>counts<\/strong> for the coverage check is not what would theoretically be possible in terms of overtime, but what <strong>is actually<\/strong> <strong>paid<\/strong> out in overtime pay \u2013 <strong>including the correct basic hourly wages, overtime dividers and bonuses according to the collective agreement<\/strong>. This is exactly where the advantage of the monthly analysis becomes apparent: fluctuations between individual months \u2013 such as a particularly work-intensive March followed by quieter summer months \u2013 can be kept in view at all times, instead of only being processed in a single, complex comparative calculation at the end of the year. This not only reduces the computational effort at the end of the year, but also makes undesirable developments during the year immediately visible, so that <strong>countermeasures can be taken in good time<\/strong>.  <\/p><h3 style=\"font-weight: 400;\"><strong>3 \u2013 All-in contract or flexitime \u2013 what counts as overtime anyway?<\/strong><\/h3><p style=\"font-weight: 400;\">One of the biggest sources of error in practice lies in the <strong>clear distinction between real overtime and flexitime hours<\/strong>. With flexitime models, it is normal for employees to work more or less and build up time credits within a calculation period \u2013 as long as these credits remain within the agreed framework, it is not yet overtime in the legal sense. Only time credits that <strong> <\/strong>exceed the<strong> flexitime frame or are ordered by the manager and can no longer be compensated within the bandwidth<\/strong> are to be treated as real overtime and are therefore relevant for the coverage check.  <\/p><p style=\"font-weight: 400;\">For all-in employees with flexitime agreements, this means that the two systems must be neatly separated and still thought of together. If this distinction is not clearly made, in the worst case regular flexitime hours end up in the overtime pot \u2013 or, conversely, overtime that is actually to be paid is lost in the flexitime balance. Both lead to a distorted coverage check that <strong>can be challenged in the event of a dispute.<\/strong>  <\/p><h3 style=\"font-weight: 400;\"><strong>Conclusion: Check monthly instead of trembling at the end of the year<\/strong><\/h3><p style=\"font-weight: 400;\">The coverage check is not an annoying mandatory program for the annual financial statements, but an instrument that, if used correctly, creates legal certainty for companies and fair pay for employees. If you do it monthly instead of just annually, you benefit from <strong>timely, correct data<\/strong>, <strong>detect deviations at an early stage<\/strong> and <strong>avoid expensive additional payments<\/strong> and discussions afterwards. The prerequisite for this is a <strong>clean interplay between time recording and payroll accounting<\/strong> as well as a <strong>clear distinction between flexitime and real overtime<\/strong>.  <\/p><p style=\"font-weight: 400;\">This is exactly where we come in: With our <strong><a href=\"https:\/\/www.coredat.com\/en\/time-tracking\/\">software for time recording<\/a> and <a href=\"https:\/\/www.coredat.com\/en\/payroll\/\">payroll accounting<\/a><\/strong> , we ensure that your data flows consistently and correctly &#8211; and with our <strong>payroll accounting and consulting expertise, we are happy to support you in<\/strong> regularly and legally compliant checking your all-in agreements and overtime allowances. <strong><a href=\"https:\/\/www.coredat.com\/en\/contact\/\">Contact us<\/a> if you would like to put your coverage check on a solid, ongoing basis.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-476b942 elementor-widget elementor-widget-heading\" data-id=\"476b942\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Learn more about our products:<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fdf9a4b e-flex e-con-boxed e-con e-parent\" data-id=\"fdf9a4b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-4f1a5ae e-con-full e-flex e-con e-child\" data-id=\"4f1a5ae\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-26f1f8c1 e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"26f1f8c1\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;}\" href=\"https:\/\/www.coredat.com\/zeiterfassung\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4b84bbe8 elementor-widget__width-inherit elementor-widget-mobile__width-inherit elementor-widget elementor-widget-heading\" data-id=\"4b84bbe8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Time tracking<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8beb718 elementor-widget elementor-widget-image\" data-id=\"8beb718\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"600\" height=\"430\" src=\"https:\/\/www.coredat.com\/wp-content\/uploads\/2025\/06\/ZE_1.webp\" class=\"attachment-full size-full wp-image-1511\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fd1abd9 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget-tablet__width-initial elementor-widget elementor-widget-heading\" data-id=\"fd1abd9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Record working hours easily<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fc1a7d8 e-con-full e-flex e-con e-child\" data-id=\"fc1a7d8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-65213f9d e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"65213f9d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;,&quot;animation_delay&quot;:400}\" href=\"https:\/\/www.coredat.com\/payroll\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-953f5d1 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-heading\" data-id=\"953f5d1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Payroll accounting<br><br><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-27ea4e1f elementor-widget elementor-widget-image\" data-id=\"27ea4e1f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"600\" height=\"430\" src=\"https:\/\/www.coredat.com\/wp-content\/uploads\/2025\/06\/Payroll_1.webp\" class=\"attachment-large size-large wp-image-1499\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d6bf659 elementor-widget__width-inherit elementor-widget-mobile__width-inherit elementor-widget elementor-widget-heading\" data-id=\"d6bf659\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\"><br>Time-saving payroll accounting<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Overtime is part of everyday life in many Austrian companies \u2013 and with it the question of whether all-in salaries or overtime allowances actually cover what employees do in terms of extra performance. This is exactly what the coverage check checks. Legally, an annual observation period is generally sufficient for this. In practice, however, it [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":2309,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2308","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-de"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/posts\/2308","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/comments?post=2308"}],"version-history":[{"count":0,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/posts\/2308\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/media\/2309"}],"wp:attachment":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/media?parent=2308"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/categories?post=2308"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/tags?post=2308"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}},{"id":2331,"date":"2026-07-01T09:23:07","date_gmt":"2026-07-01T08:23:07","guid":{"rendered":"https:\/\/www.coredat.com\/blog\/datev-goes-your-payroll-stays-switch-safely-to-coredat-now\/"},"modified":"2026-07-08T09:28:20","modified_gmt":"2026-07-08T08:28:20","slug":"datev-goes-your-payroll-stays-switch-safely-to-coredat-now","status":"publish","type":"post","link":"https:\/\/www.coredat.com\/en\/blog\/datev-goes-your-payroll-stays-switch-safely-to-coredat-now\/","title":{"rendered":"DATEV goes, your payroll stays. Switch safely to Coredat now."},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2331\" class=\"elementor elementor-2331 elementor-2236\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-63eaca39 e-flex e-con-boxed e-con e-parent\" data-id=\"63eaca39\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fd92435 elementor-widget elementor-widget-text-editor\" data-id=\"fd92435\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h3 style=\"font-weight: 400;\"><strong>DATEV withdraws from Austria<\/strong><\/h3><p style=\"font-weight: 400;\">DATEV&#8217;s withdrawal from the Austrian market by the end of 2029 poses challenges for many companies. Existing processes have to be rethought, systems replaced and the continuity of payroll accounting ensured. <\/p><p style=\"font-weight: 400;\">But every change also offers opportunities \u2013 use the change to modernize your payroll and HR processes, automate processes and position yourself for the future.<\/p><p style=\"font-weight: 400;\">With Coredat, you have an experienced partner at your side who provides professional support during the transition \u2013 from the first individual analysis to the secure migration of the data and the go-live.<\/p><h3 style=\"font-weight: 400;\"><strong>Plan your transition now<\/strong><\/h3><p style=\"font-weight: 400;\">If you plan early, you will benefit from a structured and low-risk switch. Together, we develop an individual migration strategy that fits your processes, your company size and your requirements. <\/p><p style=\"font-weight: 400;\">Our goal: A smooth transition without unnecessary downtime, with maximum transparency and full support throughout the project.<\/p><p style=\"font-weight: 400;\">In this way, you create the basis for a secure and legally compliant payroll solution in good time.<\/p><h3 style=\"font-weight: 400;\"><strong>Why Coredat?<\/strong><\/h3><h4 style=\"font-weight: 400;\"><strong>Your Payroll Specialist  <\/strong><\/h4><p style=\"font-weight: 400;\">Our payroll software offers a smart, reliable, and easy-to-use solution to handle your payroll. In order to always meet the legal changes and requirements, it is continuously updated by our payroll accounting experts. Whether you are a small company or a large corporation \u2013 our software adapts flexibly to your needs.  <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e6ee48c elementor-widget elementor-widget-image\" data-id=\"e6ee48c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"http:\/\/www.coredat.com\/payroll\" target=\"_blank\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1920\" height=\"944\" src=\"https:\/\/www.coredat.com\/wp-content\/uploads\/2026\/07\/Dashboard-Lohn-2.0-e1783496090235.png\" class=\"attachment-large size-large wp-image-2332\" alt=\"\" srcset=\"https:\/\/www.coredat.com\/wp-content\/uploads\/2026\/07\/Dashboard-Lohn-2.0-e1783496090235.png 1920w, https:\/\/www.coredat.com\/wp-content\/uploads\/2026\/07\/Dashboard-Lohn-2.0-e1783496090235-768x378.png 768w\" sizes=\"(max-width: 1920px) 100vw, 1920px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-67204ad7 elementor-widget elementor-widget-text-editor\" data-id=\"67204ad7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h4 style=\"font-weight: 400;\"><strong>Made in Austria for DACH<\/strong><\/h4><p style=\"font-weight: 400;\">Our payroll software meets the specific requirements of the DACH region and offers a complete mapping of all legal and country-specific requirements.  <\/p><h4 style=\"font-weight: 400;\"><strong>Personal project support<\/strong><\/h4><p style=\"font-weight: 400;\">You will receive fixed contact persons who will accompany you through the entire conversion process &#8211; from planning to far beyond the go-live.<\/p><h4 style=\"font-weight: 400;\"><strong>Highest security and compliance<\/strong><\/h4><p style=\"font-weight: 400;\">Legal requirements, ongoing updates and the highest quality standards ensure that your payroll runs safely and reliably at all times.<\/p><h4 style=\"font-weight: 400;\"><strong>Efficient and automated processes<\/strong><\/h4><p style=\"font-weight: 400;\">Reduce manual activities, avoid sources of error and gain valuable time for strategic HR tasks.<\/p><h4 style=\"font-weight: 400;\"><strong>Future-proof platform<\/strong><\/h4><p style=\"font-weight: 400;\">With Coredat, you are investing in a modern solution that grows with your company and can react flexibly to new requirements.<\/p><h2 style=\"font-weight: 400;\"><strong>Your switch in 6 steps:<\/strong><\/h2>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9f3271d e-con-full e-flex e-con e-child\" data-id=\"9f3271d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d45c083 elementor--h-position-center elementor--v-position-middle elementor-arrows-position-inside elementor-pagination-position-inside elementor-widget elementor-widget-slides\" data-id=\"d45c083\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;navigation&quot;:&quot;both&quot;,&quot;autoplay&quot;:&quot;yes&quot;,&quot;pause_on_hover&quot;:&quot;yes&quot;,&quot;pause_on_interaction&quot;:&quot;yes&quot;,&quot;autoplay_speed&quot;:5000,&quot;infinite&quot;:&quot;yes&quot;,&quot;transition&quot;:&quot;slide&quot;,&quot;transition_speed&quot;:500}\" data-widget_type=\"slides.default\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-slides-wrapper elementor-main-swiper swiper\" role=\"region\" aria-roledescription=\"carousel\" aria-label=\"Slider\" dir=\"ltr\" data-animation=\"fadeInUp\">\n\t\t\t\t<div class=\"swiper-wrapper elementor-slides\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-repeater-item-c209959 swiper-slide\" role=\"group\" aria-roledescription=\"slide\"><div class=\"swiper-slide-bg\"><\/div><div class=\"swiper-slide-inner\" ><div class=\"swiper-slide-contents\"><div class=\"elementor-slide-heading\">1. ANALYSIS & CONSULTING<\/div><div class=\"elementor-slide-description\"><p>We analyze your existing DATEV landscape, processes, interfaces and individual requirements.<\/p>\n<\/div><\/div><\/div><\/div><div class=\"elementor-repeater-item-442dec5 swiper-slide\" role=\"group\" aria-roledescription=\"slide\"><div class=\"swiper-slide-bg\"><\/div><div class=\"swiper-slide-inner\" ><div class=\"swiper-slide-contents\"><div class=\"elementor-slide-heading\">2. CONCRETE CONVERSION PLANNING<\/div><div class=\"elementor-slide-description\"><p>Together, we define the project scope, timeline, responsibilities, and all necessary steps for a successful migration.<\/p>\n<\/div><\/div><\/div><\/div><div class=\"elementor-repeater-item-8ace717 swiper-slide\" role=\"group\" aria-roledescription=\"slide\"><div class=\"swiper-slide-bg\"><\/div><div class=\"swiper-slide-inner\" ><div class=\"swiper-slide-contents\"><div class=\"elementor-slide-heading\">3. DATA MIGRATION<\/div><div class=\"elementor-slide-description\"><p>Master, transaction and history data are structured, checked and securely transferred to the new environment.<\/p>\n<\/div><\/div><\/div><\/div><div class=\"elementor-repeater-item-098b75f swiper-slide\" role=\"group\" aria-roledescription=\"slide\"><div class=\"swiper-slide-bg\"><\/div><div class=\"swiper-slide-inner\" ><div class=\"swiper-slide-contents\"><div class=\"elementor-slide-heading\">4. SETUP & INTEGRATION<\/div><div class=\"elementor-slide-description\"><p>Your Coredat payroll is set up, configured and connected to existing systems and relevant interfaces.<\/p>\n<\/div><\/div><\/div><\/div><div class=\"elementor-repeater-item-48e21c5 swiper-slide\" role=\"group\" aria-roledescription=\"slide\"><div class=\"swiper-slide-bg\"><\/div><div class=\"swiper-slide-inner\" ><div class=\"swiper-slide-contents\"><div class=\"elementor-slide-heading\">TRAINING & GO LIVE<\/div><div class=\"elementor-slide-description\"><p>Your teams are fully trained. We then actively accompany the productive start and ensure a smooth transition. <\/p>\n<\/div><\/div><\/div><\/div><div class=\"elementor-repeater-item-361d97c swiper-slide\" role=\"group\" aria-roledescription=\"slide\"><div class=\"swiper-slide-bg\"><\/div><div class=\"swiper-slide-inner\" ><div class=\"swiper-slide-contents\"><div class=\"elementor-slide-heading\">6. SUPPORT & DEVELOPMENT<\/div><div class=\"elementor-slide-description\"><p>Even after the successful go-live, we remain your partner. We support you in optimising, new requirements and the continuous development of your processes. <\/p>\n<\/div><\/div><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-prev\" role=\"button\" tabindex=\"0\" aria-label=\"Previous slide\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-chevron-left\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M646 125C629 125 613 133 604 142L308 442C296 454 292 471 292 487 292 504 296 521 308 533L604 854C617 867 629 875 646 875 663 875 679 871 692 858 704 846 713 829 713 812 713 796 708 779 692 767L438 487 692 225C700 217 708 204 708 187 708 171 704 154 692 142 675 129 663 125 646 125Z\"><\/path><\/svg>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-next\" role=\"button\" tabindex=\"0\" aria-label=\"Next slide\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-chevron-right\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M696 533C708 521 713 504 713 487 713 471 708 454 696 446L400 146C388 133 375 125 354 125 338 125 325 129 313 142 300 154 292 171 292 187 292 204 296 221 308 233L563 492 304 771C292 783 288 800 288 817 288 833 296 850 308 863 321 871 338 875 354 875 371 875 388 867 400 854L696 533Z\"><\/path><\/svg>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-pagination\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1140a4c elementor-widget elementor-widget-text-editor\" data-id=\"1140a4c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h3 style=\"font-weight: 400;\"><strong> <\/strong><\/h3><h3 style=\"font-weight: 400;\"><strong>Get a non-binding consultation now<\/strong><\/h3><p style=\"font-weight: 400;\">DATEV&#8217;s withdrawal has been decided \u2013 its next step should be well planned.<\/p><p style=\"font-weight: 400;\">Talk to our experts and find out how to make your switch to Coredat safe, efficient and without surprises.<\/p><p style=\"font-weight: 400;\"><strong>DATEV goes, your payroll stays. Switch safely to Coredat now. <\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>DATEV withdraws from Austria DATEV&#8217;s withdrawal from the Austrian market by the end of 2029 poses challenges for many companies. Existing processes have to be rethought, systems replaced and the continuity of payroll accounting ensured. But every change also offers opportunities \u2013 use the change to modernize your payroll and HR processes, automate processes and [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":2334,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2331","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-de"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/posts\/2331","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/comments?post=2331"}],"version-history":[{"count":0,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/posts\/2331\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/media\/2334"}],"wp:attachment":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/media?parent=2331"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/categories?post=2331"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/tags?post=2331"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}},{"id":2226,"date":"2026-05-04T08:39:57","date_gmt":"2026-05-04T07:39:57","guid":{"rendered":"https:\/\/www.coredat.com\/blog\/a-holiday-remains-a-holiday-what-you-need-to-know-as-an-employer-about-working-on-public-holidays\/"},"modified":"2026-05-28T07:34:16","modified_gmt":"2026-05-28T06:34:16","slug":"a-holiday-remains-a-holiday-what-you-need-to-know-as-an-employer-about-working-on-public-holidays","status":"publish","type":"post","link":"https:\/\/www.coredat.com\/en\/blog\/a-holiday-remains-a-holiday-what-you-need-to-know-as-an-employer-about-working-on-public-holidays\/","title":{"rendered":"A holiday remains a holiday! \u2013 What you need to know as an employer about working on public holidays"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2226\" class=\"elementor elementor-2226 elementor-2219\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1417b012 e-flex e-con-boxed e-con e-parent\" data-id=\"1417b012\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3f76fbb elementor-widget elementor-widget-text-editor\" data-id=\"3f76fbb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>In May and June, many public holidays are just around the corner &#8211; these always raise questions in everyday working life, especially when work is done or special bonuses come into play. We have summarized the most important points in an understandable way. <\/strong><\/p><h3 style=\"font-weight: 400;\"><strong>When is holiday work allowed at all?<\/strong><\/h3><p style=\"font-weight: 400;\">Even if there is no obligation to work on public holidays, employees can still be called upon to work in cases necessary for operational reasons. The prerequisite is that there is a corresponding demand in the company. <\/p><p style=\"font-weight: 400;\"><strong>Examples of this could be:<\/strong><\/p><ul><li>Theses<\/li><li>Maintenance or repair work<\/li><li>averting an imminent danger to the safety of life or human health or in the event of an emergency<\/li><li>to remedy a malfunction<\/li><\/ul><h3 style=\"font-weight: 400;\"><strong>What is the holiday pay?<\/strong><\/h3><p style=\"font-weight: 400;\">If a public holiday falls on a regular working day, there is an entitlement to remuneration. If work is actually done, there is an additional entitlement to public holiday pay. This is regulated by law and employees are entitled to this regardless of collective agreement provisions.  <\/p><h3 style=\"font-weight: 400;\"><strong>When do holiday surcharges apply?<\/strong><\/h3><p style=\"font-weight: 400;\">The situation is similar with bonuses, which are only incurred for work actually performed on the holiday. Whether and to what extent a holiday bonus is due \u2013 whether within or outside normal working hours \u2013 results from the collective agreement, a works agreement or an individual agreement. <\/p><h3 style=\"font-weight: 400;\"><strong>Are all hours on a holiday also overtime?<\/strong><\/h3><p style=\"font-weight: 400;\">No \u2013 this is a common misconception.<\/p><p style=\"font-weight: 400;\">Work on a public holiday is not automatically overtime work.<br>The decisive factor is whether the hours worked exceed your normal working hours. If employees work within their scheduled normal working hours, this is <strong>not<\/strong> overtime. In this case, the public holiday remuneration must be paid, supplemented by any holiday surcharges as agreed.  <\/p><p style=\"font-weight: 400;\">Only if work is done beyond the planned normal working hours does <strong>overtime<\/strong> arise. These are to be compensated with the statutory surcharge of at least 50% or correspondingly higher collective agreement provisions. <\/p><h3 style=\"font-weight: 400;\"><strong>When the holiday falls on a Sunday<\/strong><\/h3><p style=\"font-weight: 400;\">If a public holiday meets a Sunday, the regulations for Sunday apply. Sunday therefore &#8220;trumps&#8221; the holiday \u2013 additional holiday regulations do not apply in this case. This also means that if no surcharge is provided for in the collective agreement for Sunday, no surcharge will be charged for work on a &#8220;holiday Sunday&#8221; either.  <\/p><h3 style=\"font-weight: 400;\"><strong>Sick leave on public holidays<\/strong><\/h3><p style=\"font-weight: 400;\">If an employee falls ill on a public holiday, this day is not counted as a sick leave day. The holiday therefore remains &#8220;neutral&#8221; and does not reduce the sick leave quota. <\/p><h3 style=\"font-weight: 400;\"><strong>Why all this quickly becomes confusing without electronic time recording<\/strong><\/h3><p style=\"font-weight: 400;\">The combination of legal entitlements, special collective bargaining agreements and company agreements makes the accounting of working hours on public holidays complex. Different surcharges, exceptions and special cases must be correctly identified and applied. <\/p><p style=\"font-weight: 400;\"><a href=\"https:\/\/www.coredat.com\/en\/time-tracking\/\"><strong>Coredat Time Recording<\/strong><\/a> provides clarity here: It <strong>documents exactly<\/strong> when work was done, <strong>distinguishes<\/strong> between <strong>normal working hours<\/strong>, <strong>overtime<\/strong> and <strong>holiday work<\/strong>, and <strong>transparently<\/strong> maps the respective <strong>bonus logics<\/strong>. This <strong>reduces errors in <a href=\"https:\/\/www.coredat.com\/en\/payroll\/\">payroll accounting<\/a><\/strong>, <strong>saves administrative effort<\/strong> and ensures that employees are paid fairly and correctly. <\/p><p><strong>And this is what it looks like in concrete terms:  <\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6d18897 elementor-widget elementor-widget-image\" data-id=\"6d18897\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1915\" height=\"1055\" src=\"https:\/\/www.coredat.com\/wp-content\/uploads\/2026\/04\/Bild-5.png\" class=\"elementor-animation-grow attachment-large size-large wp-image-2230\" alt=\"The Coredat time recording system transparently maps public holidays and bonuses.\" \/>\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\">Holidays &amp; correct surcharges in Coredat Time Recording<\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fe4e23e elementor-widget elementor-widget-image\" data-id=\"fe4e23e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1247\" height=\"699\" src=\"https:\/\/www.coredat.com\/wp-content\/uploads\/2026\/04\/Bild-6.png\" class=\"elementor-animation-grow attachment-large size-large wp-image-2231\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\">In the \"Time Data Totals\" section of the month, overtime, allowances and hours on holidays are directly visible.<\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-acc5f67 elementor-widget elementor-widget-image\" data-id=\"acc5f67\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1913\" height=\"1055\" src=\"https:\/\/www.coredat.com\/wp-content\/uploads\/2026\/04\/Bild-4.png\" class=\"elementor-animation-grow attachment-large size-large wp-image-2229\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\">In addition to the recorded times, the \"Time Recording Report\" directly shows the holiday and night bonuses as well as the 50 and 100 percent overtime.<\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c60cf74 e-flex e-con-boxed e-con e-parent\" data-id=\"c60cf74\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8131868 elementor-widget elementor-widget-text-editor\" data-id=\"8131868\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h3 style=\"font-weight: 400;\"><strong>Result<\/strong><\/h3>\n<p style=\"font-weight: 400;\">For employers, public holiday regulations are an interplay of law and individual framework conditions. Those who rely on <strong>clear processes<\/strong> and <a href=\"https:\/\/www.coredat.com\/en\/time-tracking\/\"><strong>reliable time recording<\/strong><\/a> ensure that <strong>billing is done correctly and legal risks are minimized<\/strong> . A <strong>professional solution in time recording and <a href=\"https:\/\/www.coredat.com\/en\/services\/\">payroll accounting<\/a><\/strong> is a decisive success factor.  <\/p>\n<p><strong>Do you have questions about a specific case, need advice or would you like a reliable time tracking system that can do more than just record attendances and absences?  <a href=\"https:\/\/www.coredat.com\/en\/contact\/\">We will be happy to advise you!<\/a><\/strong><\/p>\n<p>This article was created in collaboration between our two teams for Time &amp; Travel and Payroll \u2013 because that&#8217;s exactly what Coredat is all about: the close cooperation between our teams that seamlessly combines technical expertise and technical solutions.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>In May and June, many public holidays are just around the corner &#8211; these always raise questions in everyday working life, especially when work is done or special bonuses come into play. We have summarized the most important points in an understandable way. When is holiday work allowed at all? Even if there is no [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":2227,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1,1],"tags":[],"class_list":["post-2226","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-de"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/posts\/2226","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/comments?post=2226"}],"version-history":[{"count":0,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/posts\/2226\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/media\/2227"}],"wp:attachment":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/media?parent=2226"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/categories?post=2226"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/tags?post=2226"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}},{"id":2207,"date":"2026-02-02T09:13:02","date_gmt":"2026-02-02T08:13:02","guid":{"rendered":"https:\/\/www.coredat.com\/blog\/efficient-mapping-of-home-office-and-non-cash-benefits-with-time-recording\/"},"modified":"2026-02-03T09:58:38","modified_gmt":"2026-02-03T08:58:38","slug":"efficient-mapping-of-home-office-and-non-cash-benefits-with-time-recording","status":"publish","type":"post","link":"https:\/\/www.coredat.com\/en\/blog\/efficient-mapping-of-home-office-and-non-cash-benefits-with-time-recording\/","title":{"rendered":"Efficient mapping of home office and non-cash benefits with time recording"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2207\" class=\"elementor elementor-2207 elementor-2206\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-393d2d04 e-con-full e-flex e-con e-parent\" data-id=\"393d2d04\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4d92ff57 elementor-widget elementor-widget-text-editor\" data-id=\"4d92ff57\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>In practice, home office days and meal vouchers regularly pose organizational challenges for employers and payroll accountants. In addition to labor law issues, e.g. home office \/ telework agreements, tax requirements must also be observed and documented.<\/p><p>Our time recording system offers an efficient way to reduce administrative effort, minimize sources of error and simplify cooperation between HR and payroll accounting. We show you how to do it.  <\/p><h3><b>1. HOME OFFICE: WHAT INFORMATION IS REQUIRED?<\/b><\/h3><p>For employers, there is an <b>obligation to document and provide identification<\/b> for home office days as part of payroll accounting.<\/p><p>The calendar days on which employees carry out their professional activities <b>exclusively in the home office <\/b>must be recorded. The number of these home office days must be recorded in the payroll account and shown in the pay slip (L16) \u2013 regardless of whether a home office lump sum is granted.  The <strong>teleworking allowance<\/strong> is 3 euros per day for a maximum of 100 days (= max. 300 euros per year). It is important to note that this lump sum is only due if the entire professional activity was carried out exclusively in the home office or at the designated place on that day.   <\/p><h4><b>Tip for HR &amp; Payroll:  <\/b><\/h4><p>Record home office days <b>daily or monthly.<span class=\"Apple-converted-space\"> <\/span><\/b> We recommend doing this directly in the time recording system, so you have <b>complete, traceable documentation. <\/b> <\/p><p><b>With <a href=\"https:\/\/www.coredat.com\/en\/time-tracking\/\">Coredat&#8217;s time recording<\/a> , this can then<\/b> <b>be transferred directly to the <a href=\"https:\/\/www.coredat.com\/en\/payroll\/\">payroll system<\/a> \u2013 ideal for the L16.<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6e99a40 elementor-widget elementor-widget-image\" data-id=\"6e99a40\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"818\" height=\"622\" src=\"https:\/\/www.coredat.com\/wp-content\/uploads\/2026\/01\/HO-Widget.png\" class=\"attachment-medium size-medium wp-image-2201\" alt=\"Home Office Widget \u2013 Time Tracking in the Home Office\" \/>\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\">Employees can record home office directly when clocking in \u2013 in the time tracking widget.<\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9a5237a elementor-widget elementor-widget-image\" data-id=\"9a5237a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"3066\" height=\"1864\" src=\"https:\/\/www.coredat.com\/wp-content\/uploads\/2026\/01\/Home-Office-Erfassung.png\" class=\"attachment-large size-large wp-image-2202\" alt=\"Home Office Registration\" \/>\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\">The monthly overview \u2013 home office days are clearly documented and can be transferred directly to payroll accounting.<\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ec58609 elementor-widget elementor-widget-image\" data-id=\"ec58609\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"3066\" height=\"1864\" src=\"https:\/\/www.coredat.com\/wp-content\/uploads\/2026\/01\/Home-Office-Report.png\" class=\"attachment-large size-large wp-image-2203\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\">A home office report can be accessed at any time \u2013 especially practical for HR and payroll accountants.<\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cbe3094 elementor-widget elementor-widget-text-editor\" data-id=\"cbe3094\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h3><b>2. MEAL VOUCHERS: TAX BENEFITS \u2013 BUT HOW TO TAKE THEM INTO ACCOUNT?<\/b><\/h3><p>Meal vouchers are tax-advantaged in Austria if certain conditions are met. Since 2022, this tax exemption has also applied to meals consumed in the home office, provided that they are prepared or delivered by a catering business or delivery service. <\/p><h4><b>The most important key points:<\/b><b><\/b><\/h4><ul><li>Meal vouchers worth up to <strong>8 euros<\/strong> <b>per working day <\/b>are tax-free if the vouchers can only be redeemed for the consumption of meals prepared or delivered by a restaurant or delivery service.<\/li><li>If the vouchers can also be used to buy groceries, these are up to an amount  <strong>up to max. 2 Euro <\/strong> <strong>per working day<\/strong> tax-free.<\/li><li>The benefit applies regardless of whether the meal is consumed in the office or in the home office.<\/li><li>The prerequisite is that they are <b>earmarked meal vouchers<\/b> ; a cash redemption is not tax-exempt.<\/li><\/ul><h4><b>Tip for People Partners \/ HR Business Partners:<\/b><\/h4><p><b>Tax-exempt benefits in kind <\/b>must also be <b>correctly taken into account<\/b> <b>in payroll accounting <\/b><b> \u2013 our recommendation is therefore to systematically record these items with the help of time recording <b>and then transfer them<\/b>.<\/b> <\/p><p><strong>With <a href=\"https:\/\/www.coredat.com\/en\/time-tracking\/\">Coredat time recording<\/a> , this is done by means of allowances:<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-690a28c elementor-widget elementor-widget-image\" data-id=\"690a28c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"3066\" height=\"1864\" src=\"https:\/\/www.coredat.com\/wp-content\/uploads\/2026\/01\/Erfassung-Zulagen.png\" class=\"attachment-large size-large wp-image-2200\" alt=\"Record home office &amp; non-cash benefits with time tracking\" \/>\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\">Meal vouchers can be recorded directly as allowances \u2013 for each individual day.<\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cfb5d76 elementor-widget elementor-widget-image\" data-id=\"cfb5d76\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"3066\" height=\"1864\" src=\"https:\/\/www.coredat.com\/wp-content\/uploads\/2026\/01\/Zulagen-Summe-MA.png\" class=\"attachment-large size-large wp-image-2204\" alt=\"Record home office &amp; non-cash benefits with time tracking\" \/>\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\">In the 'Time Data Totals' area, the sum of the vouchers is then automatically displayed (here in the Allowances section).<\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5edc901 elementor-widget elementor-widget-text-editor\" data-id=\"5edc901\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h3><b>3. WHY TIME TRACKING IS A REAL ADDED VALUE HERE<\/b><\/h3><p>If you record home office\/teleworking days and meal vouchers in separate systems or manually, you increase the administrative effort and the risk of errors. An integrated time recording system provides a remedy: <\/p><ul><li><b>Central registration:<\/b> Home office days and meal vouchers granted are documented directly in the system.<\/li><li><b>Automatic evaluations:<\/b> Monthly and annual overviews are available at the touch of a button and meet the legal requirements.<\/li><li><b>Direct interfaces:<\/b> The processed data can be transferred directly to the payroll software \u2013 this simplifies the creation of the L16 payslip and reduces coordination between HR and payroll accounting.<\/li><li><b>Auditability:<\/b> Complete and traceable records support companies with internal controls and external audits (GPLP).<\/li><\/ul><h3><b>CONCLUSION<\/b><\/h3><p>Companies in Austria are obliged to correctly document both <b>home office\/teleworking days <\/b>and relevant <b>benefits in kind such as meal vouchers and to take them into account in the context of <a href=\"https:\/\/www.coredat.com\/en\/services\/\">payroll accounting<\/a> .<\/b> The number of home office days must be shown in the L16 pay slip. Using our time tracking tool not only makes daily recording easier, but also enables <b>seamless data transfer<\/b> to payroll accounting \u2013 a clear advantage for HR teams and managing directors who want to make processes efficient and legally compliant.<span class=\"Apple-converted-space\"> <\/span><\/p><p><b>Would you like to know more about how Coredat&#8217;s time recording and payroll accounting systems work together optimally?  <a href=\"https:\/\/www.coredat.com\/en\/contact\/\">We will be happy to advise you!<\/a> <\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>In practice, home office days and meal vouchers regularly pose organizational challenges for employers and payroll accountants. In addition to labor law issues, e.g. home office \/ telework agreements, tax requirements must also be observed and documented. Our time recording system offers an efficient way to reduce administrative effort, minimize sources of error and simplify [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":2199,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2207","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-de"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/posts\/2207","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/comments?post=2207"}],"version-history":[{"count":0,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/posts\/2207\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/media\/2199"}],"wp:attachment":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/media?parent=2207"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/categories?post=2207"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/tags?post=2207"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}},{"id":2208,"date":"2026-01-31T11:09:30","date_gmt":"2026-01-31T10:09:30","guid":{"rendered":"https:\/\/www.coredat.com\/blog\/taxes-gifts-anniversaries-and-company-parties-which-allowances-currently-apply\/"},"modified":"2026-02-03T09:57:26","modified_gmt":"2026-02-03T08:57:26","slug":"taxes-gifts-anniversaries-and-company-parties-which-allowances-currently-apply","status":"publish","type":"post","link":"https:\/\/www.coredat.com\/en\/blog\/taxes-gifts-anniversaries-and-company-parties-which-allowances-currently-apply\/","title":{"rendered":"Taxes: Gifts, anniversaries and company parties \u2013 which allowances currently apply"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2208\" class=\"elementor elementor-2208 elementor-2180\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6d9f10c e-flex e-con-boxed e-con e-parent\" data-id=\"6d9f10c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-762411c3 elementor-widget elementor-widget-text-editor\" data-id=\"762411c3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>February 28 is the last deadline to submit the result of the reopened payroll runs to the responsible tax authorities \u2013 taxable gifts to employees can still be taken into account retroactively for the year 2025 up to this date.  <\/strong><\/p><p>But what allowances currently apply and what should be considered? And what about company events? We have summarised the most important regulations for you.  <\/p><h3><b>General benefits in kind<\/b><\/h3><p>Non-cash benefits \u2013 such as Christmas gifts \u2013 are tax-free and exempt from contributions up to an amount of <b>186 euros per employee and calendar year<\/b> . This limit applies <b>on an annual basis<\/b> and includes all non-cash benefits of a year. If the exemption amount is exceeded, the tax and contribution exemption <b>for the entire amount<\/b> does not apply; there is no provision for a partial exemption. If this is the case, additional tax can then still be paid in payroll accounting in the 13th or 14th run.     <span class=\"Apple-converted-space\"> <\/span><\/p><p>The beneficiary benefits in kind include material goods, gift coins and vouchers, <b>if they cannot be redeemed for cash<\/b>.<\/p><p>It is also important that it is not an individual reward for individual employees. Rather, the allowance must be granted <b>to all employees for a specific occasion<\/b> \u2013 for example, at Christmas. <\/p><h3><b>Gifts in kind for special occasions<\/b><\/h3><p><b>Gifts in kind on the occasion of a service or company anniversary<\/b> are also tax-free and contribution-free up to <b>186 euros per employee and year<\/b>. It should be noted that an anniversary is only eligible for benefits <b>from ten years of service<\/b>. <\/p><p><strong>The following anniversaries are beneficiaries:  <\/strong><\/p><ul><li><span style=\"text-decoration: underline;\">Service anniversary (employee):<\/span> 10, 20, 25, 30, 35, 40, 45 or 50 years<\/li><li><span style=\"text-decoration: underline;\">Company Anniversary (Enterprise):<\/span> 10, 20, 25, 30, 40, 50, 60, 70, 75, 80, 90, 100 years, etc.  <\/li><\/ul><p>If several anniversaries coincide in a year, <b>the allowance is not doubled<\/b> \u2013 the annual limit of 186 euros remains. <\/p><p>On the other hand, <b>monetary benefits<\/b>, such as anniversary bonuses, are not exempt from tax and contributions. These are considered other emoluments and are taxed and contributed accordingly within the framework of the <b>annual sixth<\/b> . <\/p><h3><b>Corporate events<\/b><\/h3><p>Company events such as Christmas parties, company outings or cultural events are to be considered <b>separately<\/b> . <b>Up to 365 euros<\/b> per employee per year are exempt from payroll taxes and social security contributions. <\/p><p>The allowance remains in place up to this amount even if the actual costs per person exceed 365 euros. However, the prerequisite is that participation in the event <b>is open to all employees<\/b>. <\/p><p><strong>Do you need support or have questions about it? Our <a href=\"https:\/\/www.coredat.com\/en\/services\/#payroll\">payroll team<\/a> will be happy to advise you!   <\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>February 28 is the last deadline to submit the result of the reopened payroll runs to the responsible tax authorities \u2013 taxable gifts to employees can still be taken into account retroactively for the year 2025 up to this date. But what allowances currently apply and what should be considered? And what about company events? [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":2209,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2208","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-de"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/posts\/2208","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/comments?post=2208"}],"version-history":[{"count":0,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/posts\/2208\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/media\/2209"}],"wp:attachment":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/media?parent=2208"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/categories?post=2208"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/tags?post=2208"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}},{"id":2196,"date":"2026-01-30T11:11:03","date_gmt":"2026-01-30T10:11:03","guid":{"rendered":"https:\/\/www.coredat.com\/blog\/legal-innovations-changes-in-marginal-income-from-1-january-2026\/"},"modified":"2026-01-30T11:12:19","modified_gmt":"2026-01-30T10:12:19","slug":"legal-innovations-changes-in-marginal-income-from-1-january-2026","status":"publish","type":"post","link":"https:\/\/www.coredat.com\/en\/blog\/legal-innovations-changes-in-marginal-income-from-1-january-2026\/","title":{"rendered":"Legal innovations: Changes in marginal income from 1 January 2026"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2196\" class=\"elementor elementor-2196 elementor-2179\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-20d0689a e-flex e-con-boxed e-con e-parent\" data-id=\"20d0689a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-594b825 elementor-widget elementor-widget-text-editor\" data-id=\"594b825\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>As of <b>1 January 2026<\/b> , the marginal additional income to <b>unemployment benefit and emergency assistance<\/b> will be significantly reduced. The changes to marginal income were adopted as part of the <b>Budget Accompanying Act 2025<\/b> and affect both unemployed persons and companies that employ marginally employed persons. <\/p><h3><b>Previous legal situation<\/b><\/h3><p>Until the end of 2025, unemployed people were able to earn <b>marginally without restriction<\/b> without this having any effect on the receipt of benefits (marginal income threshold 2025: 551.10 euros gross per month will remain in place in 2026).<\/p><h3><b>New legal situation as of 2026<\/b><\/h3><p>From 1 January 2026, minor additional income will only be permitted <b>in exceptional cases defined by law<\/b> . Persons who do not fall under one of these exceptions lose their entitlement to unemployment benefit or emergency assistance if they continue to be in marginal employment. <\/p><h3><b>Significance for HR &amp; Payroll<\/b><\/h3><p>Companies that employ marginal employees should review existing employment relationships <b>promptly<\/b>. Unless there is a legal exception, <b>contract adjustments or terminations<\/b> are necessary to avoid retroactive benefit entitlements and associated risks for employees. <\/p><h3><b>Legal exceptions<\/b><\/h3><p>A marginal employment relationship is still permissible for:<\/p><ul><li><b>Continuation of existing part-time jobs<\/b><br>At least 26 weeks of marginal employment in addition to fully insured employment before becoming unemployed.<\/li><li><b>Long-term unemployed<\/b><br>After at least 365 days of receipt of benefits (unemployment benefit or emergency benefits) once for a maximum of 26 weeks.<\/li><li><b>Long-term unemployed over 50 years of age or with disability status (\u2265 50%)<\/b><br>Permanent marginal employment possible.<\/li><li><b>Re-entry after illness\/rehab<\/b><br>After at least 52 weeks of sickness, rehabilitation or retraining allowance, one-off for up to 26 weeks.<\/li><li><b>AMS measures and scholarships<\/b><br>Slight additional income during longer-lasting AMS measures (over 4 months and more than 25 hours per week), especially in the <b>case of nursing scholarships<\/b> and <b>skilled worker scholarships<\/b> , is permitted.<\/li><\/ul><h3><b>Transitional provisions<\/b><\/h3><ul><li>Persons who are <b>already in marginal employment on 1 January 2026<\/b> must end this employment <b>by 31 January 2026 at the latest,<\/b> unless an exception applies.<\/li><li>For certain groups (e.g. the long-term unemployed or those who have been ill for a long time), there is an <b>extended transition period until 1 July 2026.<\/b><\/li><li>Persons over 50 years of age or with a disability status of 50% or more are exempt from the obligation to terminate.<\/li><\/ul><h3><b>Result<\/b><\/h3><p>The marginal additional income during unemployment will be severely restricted from 2026. For HR departments and payroll accounting, a <b>timely review of existing marginal employment relationships<\/b> and an <b>adjustment of personnel planning<\/b> is essential. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>As of 1 January 2026, the marginal additional income to unemployment benefit and emergency assistance will be significantly reduced. We have summarised for you what currently applies and what this means for HR and payroll accountants. <\/p>\n","protected":false},"author":6,"featured_media":2197,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2196","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-de"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/posts\/2196","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/comments?post=2196"}],"version-history":[{"count":0,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/posts\/2196\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/media\/2197"}],"wp:attachment":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/media?parent=2196"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/categories?post=2196"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/tags?post=2196"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}},{"id":2174,"date":"2025-12-31T09:22:04","date_gmt":"2025-12-31T08:22:04","guid":{"rendered":"https:\/\/www.coredat.com\/blog\/ayurveda-in-winter-doshas-spices-recipes-for-inner-warmth\/"},"modified":"2026-02-02T09:24:52","modified_gmt":"2026-02-02T08:24:52","slug":"ayurveda-in-winter-doshas-spices-recipes-for-inner-warmth","status":"publish","type":"post","link":"https:\/\/www.coredat.com\/en\/blog\/ayurveda-in-winter-doshas-spices-recipes-for-inner-warmth\/","title":{"rendered":"Ayurveda in Winter \u2013 Doshas, Spices &amp; Recipes for Inner Warmth"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2174\" class=\"elementor elementor-2174 elementor-2149\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2e177d0c e-flex e-con-boxed e-con e-parent\" data-id=\"2e177d0c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6acebb8a elementor-widget elementor-widget-text-editor\" data-id=\"6acebb8a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>In the first part of our Ayurveda series, we dealt with the &#8220;inner sun&#8221; \u2013 the warmth that we can consciously cultivate in the dark season. Now we go one step further: We dedicate ourselves to the Ayurvedic diet in winter, the doshas, and those spices that strengthen us from within. <\/strong><\/p><p>In Ayurveda, eating is not just food intake \u2013 but a form of self-care. The right food, at the right time, in the right form \u2013 this is the simplest and at the same time deepest daily practice to harmonize the body. <\/p><h3><strong>Why doshas are so important \u2013 Ayurveda explained in an understandable way<\/strong><\/h3><p>The three doshas \u2013 Vata, Pitta and Kapha \u2013 are like inner functional principles. They describe how our body is structured, how it reacts and what it needs to stay in balance. When we understand the language of the doshas, we also understand ourselves better.  <\/p><p><b>1. Doshas explain how our body works<\/b><br>Vata, Pitta and Kapha influence our digestion, our energy, our emotional stability and our overall well-being. They are like the basic melody of our being. <\/p><p><b>2. Doshas show what is good for us individually<\/b><br>Everyone has their own dosha combination. Ayurveda explains why some people love the cold, others freeze when they sit still \u2013 and why certain foods are healing for some people, but stressful for others. <\/p><p><b>3. Doshas help detect imbalances early<\/b><br>Ayurveda sees signs of an imbalance as an invitation to self-regulation: tiredness, inner restlessness, digestive problems or irritability are indications that a dosha has become too dominant.<\/p><p><b>4. Doshas enable active health care<\/b><br>If we know which dosha prevails in our body, we can adjust our diet, sleep rhythm, exercise, massages and spices so that body and mind work in harmony.<\/p><p><b>5. Doshas connect body, mind and emotions<\/b><br>Ayurveda considers us as a whole. The doshas show us how thoughts, emotions and physical processes are interwoven \u2013 and how we can consciously create inner balance. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-18c135b elementor-widget elementor-widget-video\" data-id=\"18c135b\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;youtube_url&quot;:&quot;https:\\\/\\\/www.youtube.com\\\/watch?v=8jzBjFd-8YE&quot;,&quot;video_type&quot;:&quot;youtube&quot;,&quot;controls&quot;:&quot;yes&quot;}\" data-widget_type=\"video.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-wrapper elementor-open-inline\">\n\t\t\t<div class=\"elementor-video\"><\/div>\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-af437b6 elementor-widget elementor-widget-text-editor\" data-id=\"af437b6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h3><b>Element Feuer (Agni) \u2013 Energie &amp; Transformation<\/b><\/h3><p><b>Ayurvedische Bedeutung<\/b><br \/>Feuer (Agni) ist das Element der Umwandlung: Verdauung, Stoffwechsel, Zellregeneration \u2013 aber auch geistige Sch\u00e4rfe, Motivation und Entscheidungsf\u00e4higkeit.<\/p><p><strong>\u00dcbungen<\/strong>: Das Boot (Navasana), Plank (Brett), der Sonnengru\u00df oder die Kr\u00e4he.<\/p><p><b>Wenn Feuer im Gleichgewicht ist:<\/b><b><\/b><\/p><ul><li>gesunde Verdauung<\/li><li>klare Entscheidungen<\/li><li>innere Motivation und Fokus<\/li><\/ul><p><b>Bei zu viel Feuer:<\/b><b><\/b><\/p><ul><li>Reizbarkeit, Ungeduld<\/li><li>Entz\u00fcndungen, innere Hitze<\/li><\/ul><p><b>Bei zu wenig Feuer:<\/b><b><\/b><\/p><ul><li>M\u00fcdigkeit, Antriebslosigkeit<\/li><li>langsame Verdauung, Konzentrationsprobleme<\/li><\/ul><h3 data-start=\"310\" data-end=\"362\"><strong>Passende Yoga-\u00dcbung: Vrksasana (Baumhaltung)<\/strong><\/h3><p data-start=\"364\" data-end=\"565\"><strong data-start=\"364\" data-end=\"384\">Warum sie wirkt:<\/strong><br data-start=\"384\" data-end=\"387\" \/>Die Baumhaltung vereint Erdung und Aufrichtung. Ein Fu\u00df ist fest im Boden verwurzelt, w\u00e4hrend der K\u00f6rper in die H\u00f6he w\u00e4chst \u2013 ein zentrales Bild f\u00fcr das Erde-Element im Ayurveda.<\/p><p data-start=\"567\" data-end=\"581\"><strong data-start=\"567\" data-end=\"579\">Wirkung:<\/strong><\/p><ul data-start=\"582\" data-end=\"709\"><li data-start=\"582\" data-end=\"627\"><p data-start=\"584\" data-end=\"627\">f\u00f6rdert Gleichgewicht und Standfestigkeit<\/p><\/li><li data-start=\"628\" data-end=\"664\"><p data-start=\"630\" data-end=\"664\">st\u00e4rkt Bein- und Rumpfmuskulatur<\/p><\/li><li data-start=\"665\" data-end=\"709\"><p data-start=\"667\" data-end=\"709\">unterst\u00fctzt mentale Stabilit\u00e4t und Fokus<\/p><\/li><\/ul><p data-start=\"711\" data-end=\"831\"><strong data-start=\"711\" data-end=\"720\">Tipp:<\/strong><br data-start=\"720\" data-end=\"723\" \/>Den Blick ruhig auf einen festen Punkt richten (Drishti) \u2013 innere Stabilit\u00e4t entsteht durch \u00e4u\u00dfere Klarheit.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6fbc6be elementor-widget elementor-widget-video\" data-id=\"6fbc6be\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;youtube_url&quot;:&quot;https:\\\/\\\/www.youtube.com\\\/watch?v=RAkwVgX-gJU&quot;,&quot;video_type&quot;:&quot;youtube&quot;,&quot;controls&quot;:&quot;yes&quot;}\" data-widget_type=\"video.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-wrapper elementor-open-inline\">\n\t\t\t<div class=\"elementor-video\"><\/div>\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e90ff97 elementor-widget elementor-widget-text-editor\" data-id=\"e90ff97\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h3><b>Yoga als Element-Balance im Alltag<\/b><\/h3><p>Die ayurvedische Sichtweise macht deutlich: Nicht mehr Leistung, sondern <b>gezielte Ausrichtung<\/b> bringt Balance. Yoga wird so zu einem Werkzeug, das hilft,<\/p><ul><li>Energie gezielt zu aktivieren oder zu beruhigen<\/li><li>k\u00f6rperliche und mentale Ressourcen bewusster zu nutzen<\/li><li>langfristig ges\u00fcnder und klarer zu agieren<\/li><\/ul><p>Gerade im Alltag, der oft zwischen Sitzen, Tempo und mentaler Daueraktivit\u00e4t pendelt, kann dieses Wissen einen echten Unterschied machen.<\/p><h3><b>Ausblick \u2013 Teil 4 der Reihe<\/b><\/h3><p>Im n\u00e4chsten Artikel folgen die Elemente <b>Wasser, Luft und Raum<\/b> \u2013 mit Fokus auf Beweglichkeit, Nervensystem, Atmung und mentale Weite sowie passenden Yoga-\u00dcbungen f\u00fcr den Ausgleich.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>In the first part of our Ayurveda series, we dealt with the &#8220;inner sun&#8221; \u2013 the warmth that we can consciously cultivate in the dark season. Now we go one step further: We dedicate ourselves to the Ayurvedic diet in winter, the doshas, and those spices that strengthen us from within. In Ayurveda, eating is [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":2194,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1,1],"tags":[],"class_list":["post-2174","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-de"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/posts\/2174","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/comments?post=2174"}],"version-history":[{"count":0,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/posts\/2174\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/media\/2194"}],"wp:attachment":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/media?parent=2174"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/categories?post=2174"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/tags?post=2174"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}},{"id":2121,"date":"2025-11-06T08:50:29","date_gmt":"2025-11-06T07:50:29","guid":{"rendered":"https:\/\/www.coredat.com\/blog\/payroll-this-checklist-helps-at-the-turn-of-the-year\/"},"modified":"2025-12-14T10:22:57","modified_gmt":"2025-12-14T09:22:57","slug":"payroll-this-checklist-helps-at-the-turn-of-the-year","status":"publish","type":"post","link":"https:\/\/www.coredat.com\/en\/blog\/payroll-this-checklist-helps-at-the-turn-of-the-year\/","title":{"rendered":"Payroll: This checklist helps at the turn of the year"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2121\" class=\"elementor elementor-2121 elementor-2094\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3fc4d8d3 e-flex e-con-boxed e-con e-parent\" data-id=\"3fc4d8d3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-45c7fb8a elementor-widget elementor-widget-text-editor\" data-id=\"45c7fb8a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The end of the year is fast approaching, so it&#8217;s time to check the payroll data for the 2025 annual financial statements and the coming year for completeness and accuracy. Our checklist will help you keep track of all the important points and ensure a smooth transition to the new accounting year. <\/p>\n<p><b>Accruals<\/b><\/p>\n<ul>\n<li>Check which provisions need to be made for open vacation days, overtime and overtime, severance payments, anniversaries or special payments.<span class=\"Apple-converted-space\"> <\/span><\/li>\n<li>Make sure that the parameters for the calculation are entered correctly.<\/li>\n<\/ul>\n<p><b>Open leave and time credits<\/b><\/p>\n<ul>\n<li>Make sure that open holidays and time credits are recorded correctly.<span class=\"Apple-converted-space\"> <\/span><\/li>\n<\/ul>\n<p><b>Control of time recording for the payment of overtime and home office allowance<span class=\"Apple-converted-space\"> <\/span><\/b><\/p>\n<ul>\n<li>Check that your employees&#8217; time records are accurate so that payouts are accurate.<\/li>\n<li>Also make sure that overtime allowances or all-in agreements are properly deposited and taken into account. In this context, we recommend a separate disclosure of the ordered overtime in the time management in order to obtain tax exemption for overtime bonuses. <\/li>\n<li>The home office flat rate is tax-free up to \u20ac3.00\/day for a maximum of 100 teleworking days\/year.<\/li>\n<\/ul>\n<p><b>Employee documents<\/b> <b>and contract amendments<\/b><\/p>\n<ul>\n<li>Update employment contracts, supplemental agreements, and personnel files. Check whether changes in the new year need to be taken into account (e.g. overpayments, allowances, working time models). <\/li>\n<\/ul>\n<p><b>Marginal employment \/ accident insurance or full insurance<\/b><\/p>\n<ul>\n<li>Check whether employees who are currently in marginal employment continue to comply with the monthly marginal income threshold (\u20ac551.10 for the years 2025 and 2026). If this limit is regularly exceeded, full insurance is necessary. Accident insurance is also compulsory for marginally employed persons.  <\/li>\n<\/ul>\n<p class=\"x_MsoNormal\"><b><span data-olk-copy-source=\"MessageBody\">Flat-rate employer levy (DGA)<\/span><\/b><\/p>\n<ul>\n<li class=\"x_MsoNormal\">If several marginally employed persons or freelancers work for an employer, the sum of their monthly contribution bases (excluding special payments) is used.<\/li>\n<li class=\"x_MsoNormal\">If this exceeds one and a half times the marginal income threshold (2025: \u20ac826.65), a flat-rate employer levy of 19.40% must be paid in addition to the accident insurance contribution of 1.10%.<\/li>\n<li class=\"x_MsoNormal\">Our <a href=\"https:\/\/www.coredat.com\/en\/payroll\/\" target=\"_blank\" rel=\"noopener\">payroll software<\/a> automatically takes this regulation into account.<\/li>\n<\/ul>\n<p><b>Ongoing maternity leave, partial retirement and special agreements<\/b><\/p>\n<ul>\n<li>Check all current parental leave, parental leave, reintegration part-time, partial retirement models and other agreements. Pay attention to return dates and possible changes or reporting obligations. <\/li>\n<\/ul>\n<p><b>Tax allowance notice<\/b><\/p>\n<ul>\n<li>Inform your employees that tax allowances from the income tax assessment must be announced in good time for the coming year.  <\/li>\n<\/ul>\n<p><b>Change of address<\/b><\/p>\n<ul>\n<li>Please inform us of any changes to residential or delivery addresses. This data is relevant for reports to the tax office and to the \u00d6GK. <\/li>\n<\/ul>\n<p><b>Benefits in kind<\/b><\/p>\n<ul>\n<li>Check all current benefits in kind (e.g. company cars, company apartments, meal vouchers) for completeness and correct recording by the respective employees. Make sure that all evidence and documents for the non-cash benefit valuation are complete. <\/li>\n<\/ul>\n<p><i>Example:<\/i><i> For private use of a company car, a purchase or leasing contract as well as a registration certificate should be available.<span class=\"Apple-converted-space\"> <\/span><\/i> <\/p>\n<p><b>Changes to the company car<\/b><\/p>\n<ul>\n<li>Changes to the company car (e.g. model, CO\u2082 value, private use, discontinuation of the car) have a direct effect on the benefit in kind. Please communicate these changes. <\/li>\n<li>If a half-benefit in kind has been deducted, it is important that the logbook is kept without gaps. Make sure that you comply with the maximum kilometres per month of 500 km so that no full benefit in kind is to be used. <\/li>\n<\/ul>\n<p><b>Meal vouchers<\/b><\/p>\n<ul>\n<li>Please note that meal vouchers remain tax-free only within the permissible limits (up to \u20ac 8.00 per working day for the consumption of meals in a restaurant or delivery service or \u20ac 2.00 per working day for grocery purchases).<\/li>\n<\/ul>\n<p><b>Public transport ticket<\/b><\/p>\n<ul>\n<li>If the employer covers all or part of the costs of a public transport ticket (Wiener Linien annual ticket, climate ticket), this benefit can be tax-exempt if the ticket is valid at the place of residence or work and there is a receipt for the weekly, monthly or annual ticket.<\/li>\n<li>Please submit a receipt if employees receive a public transport ticket.<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>The end of the year is fast approaching, so it&#8217;s time to check the payroll data for the 2025 annual financial statements and the coming year for completeness and accuracy. Our checklist will help you keep track of all the important points and ensure a smooth transition to the new accounting year.   <\/p>\n","protected":false},"author":6,"featured_media":2142,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2121","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-de"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/posts\/2121","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/comments?post=2121"}],"version-history":[{"count":0,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/posts\/2121\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/media\/2142"}],"wp:attachment":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/media?parent=2121"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/categories?post=2121"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/tags?post=2121"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}},{"id":2120,"date":"2025-11-05T20:30:59","date_gmt":"2025-11-05T19:30:59","guid":{"rendered":"https:\/\/www.coredat.com\/blog\/educational-leave-part-time-education-new-rules-from-2026-what-you-need-to-know-now\/"},"modified":"2025-11-05T20:31:45","modified_gmt":"2025-11-05T19:31:45","slug":"educational-leave-part-time-education-new-rules-from-2026-what-you-need-to-know-now","status":"publish","type":"post","link":"https:\/\/www.coredat.com\/en\/blog\/educational-leave-part-time-education-new-rules-from-2026-what-you-need-to-know-now\/","title":{"rendered":"Educational Leave &amp; Part-Time Education: New Rules from 2026 \u2013 What You Need to Know Now"},"content":{"rendered":"<p>On 1 January 2026, comprehensive changes to <b>educational leave<\/b> and <b>part-time education<\/b> will come into force. For HR managers and payroll accountants, this results in several practice-relevant innovations, which we have summarized for you.   <\/p>\n<h3><b>1. Stricter requirements for educational leave and part-time education<\/b><\/h3>\n<p>In future, educational leave or part-time education will only be possible if the employment relationship has existed <b>continuously for at least twelve months<\/b> . This minimum period also applies to seasonal businesses \u2013 however, the period within which previous employment is added together can only be <b>two years<\/b> (previously: four years). In addition, the agreement must contain additional information in the future: <\/p>\n<ul data-start=\"1318\" data-end=\"1410\">\n<li><b>Current level of education<\/b>,<\/li>\n<li><b>specific training measure<\/b> and<\/li>\n<li><b>Educational goal<\/b>.<\/li>\n<\/ul>\n<p>In the case of <b>part-time education<\/b> , information on the <b>beginning, duration, extent and location of part-time employment<\/b> is added. Important: The agreement <g id=\"gid_2\">only becomes legally effective when the AMS approves the new further training allowance<\/g>. Without this promise, it loses its validity.    <\/p>\n<h3><strong>2. New funding logic: Further training allowance becomes further training allowance<\/strong><\/h3>\n<p>The previous <b>continuing education allowance<\/b> or <b>part-time educational allowance<\/b> will be replaced by the new <b>continuing education allowance<\/b> (\u00a7 37e AMSG). This can be granted by the AMS to partially secure one&#8217;s livelihood \u2013 <b>there is no legal entitlement<\/b>. <b>Freelancers<\/b>, employees in <b>agriculture and forestry<\/b> and <b>certain public employees<\/b> can also be supported under certain conditions.   <\/p>\n<h3><strong>3. Eligibility requirements and scope of education<\/strong><\/h3>\n<p>Before the start of the measure, the person concerned must have been employed continuously for <b>twelve months subject to unemployment insurance<\/b> . Periods of receipt of maternity benefit or childcare allowance are generally included \u2013 but not if they are in the last 26 weeks before the start of educational leave. Simplified conditions apply to persons with childcare obligations:  <\/p>\n<ul data-start=\"2813\" data-end=\"2928\">\n<li>Minimum amount of training: <b>20 hours per week<\/b>,<\/li>\n<li>in the case of childcare obligations: <b>16 hours per week<\/b>.<\/li>\n<\/ul>\n<p>In the case of degree programmes, a certificate of achievement of <b>20 ECTS<\/b> (or 16 ECTS in the case of childcare) must be submitted every six months.  <\/p>\n<h3><strong>4. Employer&#8217;s subsidy: 15% compulsory contribution for higher income<\/strong><\/h3>\n<p>A new feature <b>is a mandatory participation by employers<\/b>:<br \/>In future, companies will have to pay <b>15% of the continuing education allowance<\/b> if the gross monthly income of the person concerned is at least <b>half of the ASVG maximum contribution basis<\/b> (2025: \u20ac6,450).<\/p>\n<p>The <b>social security contributions<\/b> for this subsidy are borne by the <b>AMS<\/b>.<\/p>\n<p>For income tax purposes, the payment is treated like unemployment benefit and is only permissible up to the <b>marginal income limit <\/b>.  <\/p>\n<h3><strong>5. Amount and financing of the aid<\/strong><\/h3>\n<p>The continuing education allowance is <b>staggered according to income<\/b>:<\/p>\n<ul data-start=\"3878\" data-end=\"4094\">\n<li><b>Minimum rate:<\/b> approx. <b>\u20ac40.40 per day<\/b> (analogous to the 2025 Skilled Worker Scholarship)<\/li>\n<li><b>Maximum rate:<\/b> <b>\u20ac67.94 per day<\/b> \u2013 this corresponds to a net replacement rate of around <b>67%<\/b> with a gross salary of \u20ac4,500<\/li>\n<\/ul>\n<p>From 2026, the aid will be valorised annually with the <b>adjustment factor in accordance with \u00a7 108f ASVG<\/b> .<br \/>A total <b>budget of up to 150 million euros per year<\/b> is planned.  <\/p>\n<h3><strong>6. Conclusion for practice<\/strong><\/h3>\n<p>For HR and <strong>payroll accountants<\/strong> , the reform means <b>a new administrative and legal complexity<\/b>:<\/p>\n<ul data-start=\"4570\" data-end=\"4871\">\n<li>In future, educational leave will be more closely linked to the AMS decision.<\/li>\n<li>Employers must potentially provide subsidies and treat them correctly under social security and tax law.<\/li>\n<li>In the case of seasonal businesses and multiple employment relationships, the shortened periods must be given special attention.<\/li>\n<\/ul>\n<p>At the same time, the new model offers opportunities to train employees in a more targeted manner and to retain skilled workers in the long term \u2013 provided that administrative processes are adapted in good time.<\/p>\n<p class=\"wp-block-paragraph\">\n","protected":false},"excerpt":{"rendered":"<p>On 1 January 2026, comprehensive changes to educational leave and part-time education will come into force. For HR managers and payroll accountants, this results in several practice-relevant innovations, which we have summarized for you. <\/p>\n","protected":false},"author":6,"featured_media":2090,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2120","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-de"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/posts\/2120","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/comments?post=2120"}],"version-history":[{"count":0,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/posts\/2120\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/media\/2090"}],"wp:attachment":[{"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/media?parent=2120"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/categories?post=2120"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.coredat.com\/en\/wp-json\/wp\/v2\/tags?post=2120"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}]