Measures before the end of 2018 - For Employers

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

• Company events (e.g. Christmas party365 €;
• 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-proofing (e.g. life and disability insurance, health insurance, shares in pension investment funds or pension fund contributions) up to €300;
• Free or Subsidised meals and drinks at work of up to €4.40 per working day;
• Childcare cost subsidy €1,000;
• Employee discounts on the company’s products that do not exceed 20 % do not constitute a benefit in kind. These 20% are a Duty-free allowance, which means a higher discount is granted, there is in principle an advantage from the employment relationship, of which only €1,000 per calendar yearAllowance) are tax-free;
• Employee participation for the advantage from the gratuitous or subsidised acquisition of company shares by employees, there is a annual tax-free allowance per employee in respect of. £3,000. Since 1 January 2018, there has also been the option of the free or subsidised transfer of shares up to a value of €4,500 per year in tax and social security-exempt form. The prerequisite is that a Employee share ownership trust the shares to be held in trust until the end of the employment relationship.

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