Maßnahmen vor Jahresende 2023 - 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;
• Climate Ticket: Since 01/07/2022, the complete or partial assumption of weekly, monthly, or annual tickets for public transport has been possible tax-free. This also includes the Climate Ticket.;
• 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;
• Free or subsidised meals and drinks at work of up to €8 per working day.;
• Zuschuss für Kinderbetreuungskosten 1.000 € (pro Kind) - ab 2024 sogar 2.000 €;
• Employee discounts on the company’s products that do not exceed 20 % do not constitute a benefit in kind. This 20 % represents an exemption limit; in other words, if a higher discount is granted, this generally constitutes a benefit arising from the employment relationship, of which only €1,000 (exemption allowance) is tax-free over the entire calendar year;
• Employee participation schemes: for the benefit from the free or discounted allocation of company shares to employees, there is an annual tax-free allowance per employee of €3,000. Since 1 January 2018, there has also been the option of free or discounted allocation of shares up to a value of €4,500 per year in a form that is exempt from tax and social security contributions. The prerequisite is that an employee participation foundation manages the shares in trust until the end of the employment relationship.;
• Mitarbeitergewinnbeteiligung: Eine Gewinnbeteiligung von bis zu 3.000 € im Kalenderjahr kann steuerfrei (nicht aber sozialversicherungsfrei) ausbezahlt werden;
• Steuerfreie Teuerungsprämie: im Ausmaß von bis zu 3.000 € kann im Jahr 2023 noch eine Teuerungsprämie ausbezahlt werden, für die keine Lohnsteuer, Sozialversicherungsbeiträge oder Dienstgeberabgaben anfallen. Auf die Grenze von 3.000 € sind Zahlungen aus der zuvor genannten Mitarbeitergewinnbeteiligung anzurechnen, so dass hier eine gewisse Konkurrenz besteht.

Bild: © Adobe Stock - Syda Productions