Human resource management in tax law

The term human resources management describes the handling of human work in companies, it encompasses the entirety of the operational measures that are related to the workforce, serve to develop a balanced incentive-contribution structure and are pursued with a view to human-economic goals.
Tax influences on the company incentive system can result from the wage tax deduction procedure. The employee only receives the wages reduced by the wage tax, which could lead to less motivation and thus less good work results. Taxation also influences the areas of employee participation and voluntary company social benefits, old-age pensions (old-age pensions in tax law, company) as well as modern remuneration elements in the form of stock options and Deferred compensation-Agreement.

The effects of taxation on the company contribution system can be differentiated according to the effect on the demand for contributions in the form of recruiting and downsizing as well as according to the contribution offer. The influence of taxation is particularly evident here in the existence of undeclared work (undeclared work in tax law).

From a temporal point of view, it can be determined that a tax influence on HR management issues is only reflected upon with the expansion of the tax system (history of taxes), increasing tax rates and an increasing understanding of HR management. The realization of personnel management goals can be achieved by considering the employee taxation in the context of tax planning and the whole Personnel policy be improved.

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