BS&O Alert No. 11/2023

As of 2022, there are new deadlines for payers of contributions to submit corrections to settlement documents (ZUS DRA, ZUS RCA, ZUS RSA), ZUS reminded. Already on 1 January 2024, the deadline for correction of settlement documents for the periods from January 1999 to December 2021 will expire. More information is available in our Alert.

 

Other topics we cover include:

- If an employee works part-time, the fifth hour of work is already overtime

- From 17 November, employers have new obligations

- From January, more payments to the micro tax account and new descriptions of payment titles

- Important interpretations and rulings

- Important dates for accountants