The tax-free payment in kind is a way of paying employees a tax-free net salary increase.
The prerequisite for tax exemption is the payment of the amount via limited vouchers or cash cards.
The maximum benefit from company to employee is 600 euros per year, with a maximum of 50 euros per month. Companies can either regularly give employees up to 50 euros per month as a tax-free benefit in kind, or they can decide to use tax-free benefits in kind for one-time or periodically recurring wage increases such as one-time bonuses, flat-rate
travel allowances or Christmas gifts.
In addition to the monthly tax-free benefit in kind, there are other ways to give employees a special gift. And this is also tax-free!
On personal occasions, companies can give employees up to 60 euros 3 times a year to show their appreciation.
Personal events that fall into this category are, for example, a birthday, a company anniversary, the birth of a child or additional payments in the onboarding or offboarding of employees.
Thanks to the high flexibility of our non-cash benefits card, companies can also ideally support their employees in the areas of communication or health promotion and pay out bonuses.
Communication: With the Internet flat rate, companies can cover a proportion of the costs for Internet access for employees. Here, too, a monthly subsidy of up to 50 euros is possible, but beware: the flat-rate Internet allowance is taxed at a flat rate of 25%.
Companies can also contribute to the physical well-being of employees via tax-free benefits in kind. This is because the recreational allowance makes it possible to provide the employee and his or her children and spouse with an allowance for recreational leave. The 25 percent flat-rate taxation also applies here.
Companies can also support families with kindergarten subsidies. These are also tax-exempt if the child in question is not of school age and proof of contribution payments can be provided. Whether a facility is company or noncompany is not relevant, but that it is used not only for care but also for accommodation.
If you want to motivate employees, special bonuses can help. Lump-sum non-cash benefits fall under the category of business expenses and can therefore be used as an incentive for employees. Non-cash benefits as special bonuses are taxed at a flat rate of 30%.