Maßnahmen vor Jahresende 2014 - Für Arbeitgeber

Tax and contribution-free benefits for employees (per employee p.a.)

• Company events (e.g. Christmas party) €365;
• Benefits in kind (e.g. Christmas gift) €186;
• Voluntary social benefits for the works council fund, and for the remediation of disaster damage;
• Free or subsidised use of facilities and amenities provided by the employer for all or certain groups of employees (e.g. kindergartens, sports facilities or company libraries, but not a discounted gym or parking spaces);
• Future provision (e.g. life and survivorship insurance, health insurance, shares in pension investment funds or pension fund contributions) up to €300;
• Mitarbeiterbeteiligung 1.460 €;
• Freie oder verbilligte Mahlzeiten und Getränke am Arbeitsplatz. Gutscheine für Mahlzeiten bis zu einem Wert von 4,40 € pro Arbeitstag, wenn sie nur am Arbeitsplatz oder in direkter Umgebung verwendet werden können;
• Zuschuss für Kinderbetreuungskosten 1.000 €.

Educational allowance and education premium

At internal Further and continuing education can 20% the expenses can be claimed as a business expense. Additionally, there is Education allowance from 20% external education costs (course and seminar fees, scripts, but not costs for food and accommodation). As an alternative to the education allowance, there is a Education bonus In the event of. 6%.

Image: © Martin Green - Fotolia