There are a variety of ways that entrepreneurs avoid rising labor costs and at the same time provide a higher net income for their employees by additional allowances which are duty-free or favored. The following examples show what additional remuneration lohnsteuer – and social security-free or flat-rate tax paid out be paid can. Goods coupons up to EUR 44 monthly levies in addition to the normal bar wage workers also benefits in kind receive, such as job-tickets or fuel vouchers (for example 30 l petrol voucher). If these non-cash remuneration per month not more than 44 EUR, they are lohnsteuer – and social tax free. But be careful: the thing cover exceeds the 44 euro even by a penny, favoring is eliminated and the entire thing is lohnsteuer – and subject to social tax. Also, the monthly allowance not on an annual amount of EUR 528 must be extrapolated. “And who is also a super fuel amounting to EUR 44 tank voucher” receives, must pay tax and This voucher is not favoured additional bar wage pay social security taxes? Companies can also participate in the subsistence costs of their employees. So, food stamps and restaurant checks are duty-free up to a value of EUR 5.90 per working day.
Mobile and PC can be left free of tax for private use rather than a wage increase or a premium entrepreneur can leave even a business phone or a PC to use their workers. The advantage: not only the professional use of the mobile phone or PC is tax-free. Rather, the phone or the PC (also only) can be used privately, incurred without the tax and social security contributions. Prerequisite is that the employer of the owner or at least the lessee (lease) of the mobile phone or the PC. Give the entrepreneur may not the phone or the PC. Expenses can be replaced free of tax is going to be a private phone of employee also operational discussions, the entrepreneur can the expenses incurred for replace tax-free.