{"id":11080,"date":"2018-11-21T09:12:15","date_gmt":"2018-11-21T08:12:15","guid":{"rendered":"https:\/\/tunal-stb.de\/supplemental-health-insurance-coverage-provided-by-employer-as-cash-or-non-cash-compensation\/"},"modified":"2023-07-21T09:36:13","modified_gmt":"2023-07-21T07:36:13","slug":"supplemental-health-insurance-coverage-provided-by-employer-as-cash-or-non-cash-compensation","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/en\/supplemental-health-insurance-coverage-provided-by-employer-as-cash-or-non-cash-compensation\/","title":{"rendered":"Supplemental health insurance coverage provided by employer as cash or non-cash compensation?"},"content":{"rendered":"

Supplemental health insurance coverage – employer – cash or non-cash?<\/strong><\/p>\n<\/div><\/div>[vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Zusatzkrankenversicherungsschutz durch den Arbeitgeber als Bar- oder Sachlohn?” alignment=”left”][\/ultimate_heading][vc_separator css=”.vc_custom_1542784218681{margin-bottom: 5% !important;}”]

If an employer, as the policyholder, takes out (group) supplementary health insurance for its employees for preventive examinations,inpatient supplementary benefits or dental prostheses, it pays the employees additional wages in the form of remuneration in kind<\/strong> because the employees are only entitled to insurance cover and not to cash benefits; this has been confirmed again by the Federal Fiscal Court.<\/p>\n<\/div><\/div>

This remuneration in kind is exempt from wage tax,<\/h2>\n

if its value together with that of other benefits in kind (e.g. goods vouchers) does not exceed the limit of 44 euros per month (cf. Section 8 (2) sentence 11 EStG).<\/p>\n<\/div><\/div>

If, on the other hand, an employer pays allowances<\/strong> to his employees on condition that the employees take out (private) supplementary health insurance, he is giving the employees money, i.e. cash wages<\/strong>, because the employees are only entitled to cash payments from the employer and not to benefits in kind (insurance cover).
\nThe value of the allowance is then regularly subject to payroll tax and social security.<\/p>\n<\/div><\/div>

(For further comments and information, please see our Information Letter 11\/2018).<\/em><\/strong><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>

[vc_masonry_media_grid grid_id=”vc_gid:1542784942217-4bb6c0bb-c482-4″ include=”6226,6225,6224″][vc_message]\n

A) Newsletter order<\/strong><\/h2>\n

Always be well informed, do not miss any news! With our newsletter service you will always receive current information about our office and this conveniently by e-mail (e.g. changed opening hours, etc.). Of course, you can easily unsubscribe from the newsletter at any time. At the end of each newsletter you will find a corresponding unsubscribe link. To do this, simply enter your e-mail address…<\/p>\n

<\/div>\n

B) Subscribe to information letter<\/strong><\/h2>\n
\n

Convenient by e-mail. To subscribe, simply enter your email address and you will be sent the latest version of our information letter.
\nYour advantage when registering: You will always receive this up to date at the beginning<\/strong> of each month.<\/strong><\/p>\n

<\/div>\n

C) Subscribe to blog via email<\/strong><\/h2>\n
\n
\n

Enter your email address to subscribe to this blog and receive notifications of new posts via email.<\/p>\n<\/div>\n<\/form>\n<\/div>\n[\/vc_message]<\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Supplemental health insurance coverage – employer – cash or non-cash? [vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Zusatzkrankenversicherungsschutz durch den Arbeitgeber als Bar- oder Sachlohn?\" alignment=\"left\"][\/ultimate_heading][vc_separator css=\".vc_custom_1542784218681{margin-bottom: 5% !important;}\"]If an employer, as the policyholder, takes out (group) supplementary health insurance for its employees for preventive examinations,inpatient supplementary benefits or dental prostheses, it pays the employees additional wages in the...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1365,535,1369,1367],"tags":[1372],"class_list":["post-11080","post","type-post","status-publish","format-standard","hentry","category-cash-wage","category-information-letter","category-supplementary-health-insurance","category-wages-in-kind","tag-supplementary-health-insurance-coverage"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/11080","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/comments?post=11080"}],"version-history":[{"count":2,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/11080\/revisions"}],"predecessor-version":[{"id":11120,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/11080\/revisions\/11120"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/media?parent=11080"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/categories?post=11080"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/tags?post=11080"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}