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Since 1 January 2026 an important change came into force for all employers: the old paper-based procedure for reporting contributions to private health and private care insurance was replaced by a completely electronic data exchange procedure. The aim of this transition is to simplify the processes involved with payroll deduction, reduce sources of error and make the tax treatment of premiums for privately insured employees more efficient and legally certain.

Active pensions, electronic allowances, income thresholds, electric cars – as 2026 begins, employers are again facing numerous challenges in payroll and social security. These have come about from recent court decisions, the authorities changing their interpretations and new legal regulations.