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Your statutory pension is a great first step, but let’s be honest: it doesn't guarantee you the standard of living you aspire to when you retire. Financed by social security contributions, it’s often lower than the pension of an employee.  

The amount of the Guaranteed Average Monthly Minimum Income (GAMMI) increases as of 1 April 2024, in accordance with the social agreement reached on 25 June 2021.

The work bonus for low-wage workers will be increased from 1 April 2024. The fiscal work bonus is being strengthened in a targeted way.

Each year a worker can voluntarily work 100 overtime hours. (A sectoral collective bargaining agreement may increase this limit to 360 hours). Both the employer and the worker must agree, but the worker is supposed to take the initiative. A. When and how these overtime hours can be worked?

On 1 July 2023, a number of new measures will enter into force. Here is a brief overview.

The NSSO provides a new type of Dimona for apprentices in alternate training. The Dimona ALT will have to be used from the beginning of the new school year in all regions.

The summer holidays are approaching and lots of questions are arising about the legislation on the annual leave.

Ready to start your business as a self-employed entrepreneur? Then you first need to decide on your self-employed status, then your legal form, and finally the type of company (if applicable). 

The compensation for holiday pay for non-manual workers who were temporarily unemployed due to force majeure crisis in the first half of 2022 will soon be calculated by the NSSO and will be deducted from the contributions of the 3rd quarter 2023.

If you employ older employees, you are entitled to a reduction in employers' social security contributions.