Kanzlei SLR
Fresnostraße 18
D-48159 Münster
Tel: +49 (0) 251 38 44 13-0
Fax: +49 (0) 251 38 44 13-99
Email: info@kanzlei-slr.de
De-Fr: Sonja Locatelli
De-Pl: Dr. Marius Sieja
Fresnostraße 18
D-48159 Münster
Tel: +49 (0) 251 38 44 13-0
Fax: +49 (0) 251 38 44 13-99
Email: info@kanzlei-slr.de
De-Fr: Sonja Locatelli
De-Pl: Dr. Marius Sieja
Changes in HR processes at the turn of the year 2025/2026
Various changes in the area of human resources took place at the turn of the year 2025/2026, some of which are now summarised below.
Overview of the economic identification number
In November 2024, the Federal Central Tax Office in Germany began gradually issuing the new economic identification number (W-IdNr.). The aim is to provide each company with a unique identification number that facilitates allocation in the taxation and administration process. In addition, the number will serve as identification for digital administrative services in the future.
Verification of Payee – VOP procedure for more secure transfers
Verification of Payee (VoP) refers to a procedure for verifying the payee that was introduced as part of EU Regulation 2024/886 on real-time transfers. From 9 October 2025, banks and payment service providers will be obliged to compare the recipient name provided by the payer with the corresponding IBAN.
The EU Pay Transparency Directive
According to a study by the European Commission from 2022, the gender pay gap in the European Union is 13%. The “EU Directive 2023/970 to strengthen the application of the principle of equal pay for equal work or work of equal value between men and women through pay transparency and enforcement mechanisms” essentially contains transparency and design tools to further enforce the requirement of gender-neutral pay.