Tax and contribution exemption for overtime: details unclear

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Written By Rivera Claudia

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Berlin – The federal government has planned a growth initiative in which tax and contribution exemptions for overtime are promised. The Finance Ministry (BMF) but don’t explain.

The document states that in order for overtime to be compensated, “surcharges for overtime hours exceeding the collectively agreed full-time work shall be exempt from taxes and contributions.” “Full-time work is defined as a weekly working day of at least 34 hours for collective bargaining regulations and 40 hours for working hours not specified or agreed in collective agreements.”

The finance department cannot answer the question of what this specifically means for doctors’ collective agreements, for example. The question of whether the regulation can be applied to on-call shifts, weekends, holidays and background shifts also remains open.

When asked, the Finance Ministry simply said the measures were intended to “provide the urgently needed impetus for further economic dynamism in Germany.”

The possible costs and effects of the individual measures depend on their respective design. “The individual measures are currently being developed. We therefore ask for your understanding that we cannot comment on the details at this time,” said a BMF spokesperson.

With the measures of the growth initiative, the federal government wants, among other things, to encourage people to work more. The aim is also to address the shortage of skilled workers.

Half-baked suggestions

The Marburg League (MB) considers the proposals “very incomplete” and – in relation to doctors – irrelevant. Doctors, therefore, do not need any incentives to work harder.

“The normal working week in hospitals according to the collective agreement is 40 hours. There is no need for incentives for overtime – it has long been the rule in clinics,” said a MB spokesman. He stressed that, unfortunately, overtime occurs all too frequently because there is a shortage of staff in many areas of the health system.

The doctors’ union also stressed that deviations from the maximum working time limits were regulated by collective agreements and corresponded to the requirements of providing patient care on a 24-hour basis. “In general, there should be a consensus: overtime should be paid adequately and overtime should be reduced to the necessary level,” the spokesman said.

From MB’s point of view, the federal government would do well to first do some of its homework and ensure that the recording of working time required by the European Court of Justice is actually introduced at all levels.

The spokesperson made it clear that there are many reasons why the rate of part-time work has also increased in the health system. “In many cases, it is simply because there are not enough daycare centers with correspondingly flexible opening hours.”

Added to this is the extension of overtime, which means that some doctors necessarily reduce the collectively agreed working hours. In this context, the premiums for full-time work are “quite unrealistic and highly questionable from a regulatory point of view”.

A minimally bureaucratic recognition process is required

The MB does not consider the government’s plan to reduce the tax burden on foreign skilled workers for three years to be decisive. The construction sites were elsewhere, it was said.

“Medical professionals from abroad need a streamlined and, above all, fast recognition process. This has not yet been implemented,” the MB spokesman said. “This is where there is more work to be done and more frustration. If Germany fails to approach skilled workers in a welcoming and service-oriented manner, even tax incentives will not have much effect.” © may/aerzteblatt.de

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