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A Payroll Health Check is a systematic review and assessment of your company’s payroll accounting. The goal is to identify risks, correct errors and set up payroll to be fit for the future. We take an allround approach with the motto “prevention, not reaction”. We place our main focus on practically carrying out your internal policies and remuneration models in operational payroll. The result is a risk assessment that includes recommendations for action and, if needed, support for your payroll department with making corrected returns and a review of historical payroll periods.

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.

As of July 1, 2025, the process for determining parental status and the number of children to be considered for the calculation of long-term care insurance contributions has been digital-ized. The German authorities now automatically transmit the relevant data to the contribution-paying entities. Under certain conditions, this procedure also allows for retroactive corrections of long-term care insurance contributions, going back as far as July 1, 2023. What does this mean for you as a company and employer?

The tax authorities have currently got their sights on influencers – will this be followed by a second wave, with the focus moving from the influencers to the companies they collaborate with? Is your company prepared for this second wave and does your influencer marketing comply with tax and social insurance requirements? It can be expected that sponsoring and incentives will again also be closely examined.