How to terminate employment relationships legally, accurately, and quietly – without tax errors or unnecessary exposures
As of 2025, in accordance with applicable labor laws and expansion orders.
What does the final account include?
- Full final salary including overtime, Saturday, bonuses or commissions according to actual entitlement
- Redemption of unused vacation days based on the remaining entitlement until the termination date
- Relative convalescence fees if not paid in the same year
- In exchange for advance notice if the employee was fired and the employer gave up actual work
- Social supplements according to the agreement or expansion order
- Adjustments and offsets are only permitted – only if there is express written consent from the employee.
If Section 14 of the Severance Pay Law applies to the employee, there is no obligation to pay compensation beyond the deposits actually made - unless otherwise agreed in the personal or collective agreement.
What should not be offset?
- Negative leave not arranged in writing
- Unproven financial damages or deficiencies
- Fines or deductions not expressly permitted by law
Documents that must be provided to the employee
- A detailed and clear final account statement
- Termination Notice Form
- Deposit confirmations for the entire period (pension, severance pay, executive insurance)
- Form 161 completed and signed by the employer
- Tax coordination for the release of funds – the employee files 161A , 161B or 161C accordingly
- Employment period confirmation for use at the Employment Bureau
Schedules (updated for 2025)
- Severance pay: Must be paid within 15 days of the date of termination of the employee-employer relationship . A delay beyond 15 days is considered a withholding of severance pay and is subject to withholding. If the severance component is accumulated in the fund according to Section 14, a release notice must be sent to the fund within 15 days to prevent withholding on this portion.
- Final salary and salary components (such as vacation pay): Must be paid on the regular salary payment date . According to the Wage Protection Law, a delay beyond
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