[{"data":1,"prerenderedAt":94},["ShallowReactive",2],{"sanity-KHfV0cufsACG8_zt9030C_bBGyAAGY5v3KQsmld1_HU":3},{"data":4,"sourceMap":-1},{"_id":5,"content":6,"image":80,"image_download":86,"seo_description":90,"seo_title":91,"title":92,"translations":93},"download-checkliste-digitale-entgeltakte-2027",[7,18,26,36,44,52,60],{"_key":8,"_type":9,"children":10,"markDefs":16,"style":17},"787df92dc66c","block",[11],{"_key":12,"_type":13,"marks":14,"text":15},"1d978ca89e15","span",[],"Ab dem 1. Januar 2027 führen alle Arbeitgeber ihre Entgeltunterlagen elektronisch (§ 8 BVV). Die Befreiung auf Antrag endet am 31.12.2026, die elektronisch unterstützte Betriebsprüfung (euBP) wird Pflicht.",[],"normal",{"_key":19,"_type":9,"children":20,"markDefs":25,"style":17},"ea9ebb7641a7",[21],{"_key":22,"_type":13,"marks":23,"text":24},"4f24f45281f1",[],"Die Checkliste hilft HR und Lohnbuchhaltung bei der Umstellung:",[],{"_key":27,"_type":9,"children":28,"level":33,"listItem":34,"markDefs":35,"style":17},"ef2af510339c",[29],{"_key":30,"_type":13,"marks":31,"text":32},"17a99c2fa2a7",[],"was sich zum 1. Januar 2027 ändert",1,"bullet",[],{"_key":37,"_type":9,"children":38,"level":33,"listItem":34,"markDefs":43,"style":17},"e9e349349baf",[39],{"_key":40,"_type":13,"marks":41,"text":42},"ba7f0d1339c7",[],"welche Angaben und Unterlagen nach § 8 BVV in die Akte gehören",[],{"_key":45,"_type":9,"children":46,"level":33,"listItem":34,"markDefs":51,"style":17},"80f36e68aaef",[47],{"_key":48,"_type":13,"marks":49,"text":50},"9642d8fcb2d4",[],"Checkliste für Ausgangslage, Unterlagen, Zugriff und Prüfung",[],{"_key":53,"_type":9,"children":54,"level":33,"listItem":34,"markDefs":59,"style":17},"708ca5a12557",[55],{"_key":56,"_type":13,"marks":57,"text":58},"99fa30b5456d",[],"Aufbewahrungsfristen nach SGB IV, EStG und AO",[],{"_key":61,"_type":9,"children":62,"markDefs":76,"style":17},"ab49881e79f1",[63,67,72],{"_key":64,"_type":13,"marks":65,"text":66},"8858952659bb",[],"Wie Sie Personalakte und Entgeltunterlagen an einem Ort führen, zeigt die ",{"_key":68,"_type":13,"marks":69,"text":71},"6120d73a8cd5",[70],"d148fa58b2ee","digitale Personalakte",{"_key":73,"_type":13,"marks":74,"text":75},"6fd1f185b2b6",[]," von HR Puls.",[77],{"_key":70,"_type":78,"href":79},"link","\u002Fdigitale-personalakte",{"_type":81,"alt":82,"asset":83},"image","Erste Seiten der Checkliste digitale Entgeltakte 2027 mit den Änderungen zum 1. Januar 2027",{"_ref":84,"_type":85},"image-971302ab5b438c8b4dac37246654d34e960fc88e-2000x1000-png","reference",{"_type":81,"alt":87,"asset":88},"Vorschau der Checkliste digitale Entgeltakte 2027 mit Unterlagen nach § 8 BVV und Checkliste für HR und Lohn",{"_ref":89,"_type":85},"image-2eb76d5554556a2de0d26b70071b053b7e85cbea-2112x1494-png","Kostenlose Checkliste zu § 8 BVV: welche Entgeltunterlagen ab 01.01.2027 elektronisch vorliegen müssen, was die euBP verlangt und wie Sie umstellen.","Checkliste elektronische Entgeltunterlagen 2027 (PDF)","Checkliste digitale Entgeltakte 2027",null,1792280170715]