Short News February 2023
Germany
Applicable wage tax table
For employees who are not liable to pay income tax in Germany for the entire month, from 1 January 2023 the daily income tax table will apply instead of the monthly income tax table. This also applies, to employees who regularly work in Germany in an affiliated company daily throughout the year and who become liable to pay income tax in Germany for these working days. In these cases, the daily wage tax table is to be applied.
Slovakia
New authorization rules
As of 1 February 2023, non-EU nationals no longer require a labour market test when renewing their "single-permit" or "blue-card", provided they remain in the same employment relationship. If the employer submits the permit application for renewal at least 3 months before the permit expires, the worker can continue to work beyond the expiry date, even if the permit application is still under consideration.
Ireland
Temporary employment up to 90 days
Since 1 January 2023, workers (non-EU/EFTA nationals) can obtain a work permit for up to 90 days in certain sectors for this relatively unproblematically. These are activities in the entertainment, biotech, pharmaceutical, or technology sectors.
Please click here to continue reading full report.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
