With the start of the new calendar year, new settings for payroll calculations, taxes, and social security contributions come into force. Employers and accounting service providers must apply these changes already with the first salary payments of the year. These are legally prescribed adjustments relating to income tax, social contributions, and electronic reporting via the eDavki system.
For companies, it is crucial that payroll calculations are correctly configured from January onward, as errors made in the first months often continue throughout the year and require complex corrections later.
🔍 Key highlights:
application of new income tax brackets and allowances,
correct calculation of social security contributions,
use of updated REK payroll forms,
timely submission of payroll reports through eDavki,
employer responsibility for accurate payroll and tax calculations.
Incorrect payroll processing may result in wrongly assessed taxes, additional administrative procedures, or subsequent corrections during the year.