At the turn of the year, laws come into effect that affect the relationship between employer and employee. This is exactly what the Entrepreneurs Association advises many companies on the Rhine and Ruhr and presents some important topics.
Tax exemption for further training and occupational health promotion
Further training services of the employer will be exempt from tax in the future. In particular, these are further training services that enable the professional skills of the employee to be further developed. HAUS DER UNTERNEHMER GmbH, as a subsidiary of the entrepreneurs' association, regularly offers seminars in HAUS DER UNTERNEHMER. “Regular training for employees is particularly important in times of rapid digital change. The tax exemption relieves entrepreneurs financially and the further training offers strengthen employee loyalty, ”says Wolfgang Schmitz, general manager of the entrepreneurs' association.
There are also changes in the employer's health promotion services. So far, an amount of 500 euros per employee has been exempt from tax. From 2020, this allowance will be increased from 500 euros to 600 euros per employee in the calendar year. "Promoting employee health is a win-win situation, especially since illness-related absences can be significantly reduced in the long term," says Schmitz.
As of January 1, 2020, the contribution to unemployment insurance will drop from 2,5 to 2,4 percent. The Federal Cabinet approved this relief for employers and employees in November. The regulation will apply until the end of 2022. “A further reduction in the contribution rate is a sensible step. The Federal Agency must be adequately prepared for crises, but must not develop into a savings bank at the expense of contributors. Contribution stability, but at the lowest possible level, is needed, ”says Schmitz.
Experts immigration law
Not all open jobs in Germany will be filled with domestic specialists - this has been the opinion of the business association for many years. Accordingly, he welcomes the Immigration Act, which will come into force in March 2020. The law provides for the immigration of foreign skilled workers from outside the EU to be made significantly easier. In the future, for example, qualified foreign specialists will be able to enter Germany for six months to find work. In addition, restrictions apply to so-called bottleneck occupations or the priority check. This first checks whether there are suitable applicants for a vacancy in Germany or in the EU. Professional qualifications should also be recognized more easily. Wolfgang Schmitz: “That is welcome. From top IT specialists to warehouse workers: We have vacancies everywhere. ”
In a survey by the German Chamber of Industry and Commerce (DIHK), 56 percent of companies stated that this was the greatest business risk. “At the beginning of the 2030s, due to demographic developments, we will have six million fewer people in employment from the German population. For a strong business location in Germany, it is important to secure and expand the skilled worker base according to the needs of the economy, ”concludes Schmitz.
Wolfgang Schmitz, Managing Director of the Business Association (Photo: Unternehmerverband)