Newsletter

Policy reforms, new legal requirements, and demographic trends are increasingly shaping the HR agenda. In this newsletter, we examine the implications of the planned 2026 statutory health insurance reform for corporate health insurance (bKV) and corporate health management (BGM), employment law considerations surrounding vacation and sick leave, and the complete digitalization of payroll records from 2027 onwards. We also summarize the latest recommendations of the Pension Commission and review life expectancy trends in Germany based on the new 2023/2025 Life Table. Finally, we discuss how to structure occupational pension commitments in a legally compliant manner.

This issue focuses on the growing importance of occupational health insurance and the 2025 annual financial statements of the Pension Security Association (PSVaG). We also take a look at the reversal of the burden of proof under the new Pay Transparency Directive and the resulting requirements. We also examine the (inheritance) tax disadvantages for unmarried partners as well as continued employment beyond retirement age—including the implications for occupational pension plans.