{"id":10602,"date":"2019-01-02T10:28:35","date_gmt":"2019-01-02T09:28:35","guid":{"rendered":"https:\/\/tunal-stb.de\/non-cash-remuneration-values-2019-for-wage-tax-and-social-insurance\/"},"modified":"2023-07-21T09:35:37","modified_gmt":"2023-07-21T07:35:37","slug":"non-cash-remuneration-values-2019-for-wage-tax-and-social-insurance","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/en\/non-cash-remuneration-values-2019-for-wage-tax-and-social-insurance\/","title":{"rendered":"Non-cash remuneration values 2019 for wage tax and social insurance"},"content":{"rendered":"

Non-cash remuneration values – 2019 – Wage tax – Social security<\/strong><\/p>\n<\/div><\/div>[vc_separator][vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Sachbezugswerte 2019 f\u00fcr Lohnsteuer und Sozialversicherung” alignment=”left”][\/ultimate_heading][vc_separator css=”.vc_custom_1546415095375{margin-bottom: 10px !important;}”]

If employees receive non-cash benefits from their employer (e.g. free accommodation or canteen meals), these are subject to wage tax as non-cash benefits and are also regularly subject to social security contributions. The amount of remuneration in kind is determined in the Social Security Remuneration Ordinance.<\/p>\n<\/div><\/div>

The value for free<\/strong> meals is composed of breakfast, lunch and dinner. The monthly amounts for 2019 can be taken from the following table:(see information letter 01\/2019<\/a>).<\/p>\n

If free or reduced-price meals (lunch or dinner) are provided in an employer-operated Canteen<\/strong>If a meal is served to employees in a restaurant or comparable establishment, the following amounts are to be paid per meal 3,30 Euro<\/strong> This also applies as a rule to meals provided to the employee at the employer’s instigation on the occasion of an external activity of no more than 8 hours on business grounds.<\/p>\n<\/div><\/div>

The non-monetary remuneration values also apply if the employer hands over so-called restaurant<\/strong> vouchers with a value up to 3.10 euros higher – i.e. for 2019 up to an amount of 6.40 euros for one meal per day – for redemption in restaurants.<\/p>\n

This also applies if the employer waives vouchers and instead provides cash allowances<\/strong> to employees for the purchase of a meal; if the allowance does not exceed the amount of \u20ac6.40 per working day<\/strong>, only the non-cash remuneration value of \u20ac3.30 per meal is to be applied.<\/p>\n

If the employee pays a personal contribution when meals are provided at a reduced price<\/strong>, this additional payment reduces the value of the benefit in kind; if the employee pays the full value of the benefit in kind, no amount remains that is subject to tax and social security contributions.<\/p>\n

Insofar as the employer recognizes the remuneration resulting from the free or reduced-price provision of meals at the non-cash remuneration value and, pursuant to Section 40 para. 2 EStG is taxed at a flat rate of 25%, it is exempt from<\/strong> social security contributions<\/strong>.<\/p>\n<\/div><\/div>

With regard to the granting of free accommodation <\/strong>by the employer, a distinction must be made:<\/p>\n