Just in time for the beginning of the year, there are innovations that must be taken into account when calculating wage tax and reporting social security contributions.
In the European Union, employees who work in a Member State are subject to the social security system of that particular Member State, regardless of the country in which the employer is located.
In its decision of 02.04.2020, the ECJ held that Regulation EC 647/2005 must be interpreted as meaning that the courts of a Member State, which are involved in legal proceedings against an employer who has fraudulently obtained or used E101 or A1 certificates issued to employees working in the Member State,
In 2021, many calculation parameters and thresholds for social security have increased. The following article provides you with an overview of which figures will apply in 2021:
