May the flat value payroll tax be passed on to the employee?

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• Can the platform data be evaluated by the tax office ("Software Idea")?

  The data is GoBD-compliant. The values relevant under tax and social law for the evaluation and granting of food subsidies are made available as a csv file on a monthly basis. According to the published information on the "Software Idea", this data ...

• What is the lump sum tax, when does it fill and who has to pay it?

  Flat value tax Public transport subsidy In the case of public transport, the flat value tax only applies with salary conversion. billyard calculates the flat value tax for each ticket individually. Depending on the configuration of the company, the ...

• On how many and on what days may a food subsidy be used per month?

  The food subsidy may be used on each working day. The obligation to determine the days of absence and to adjust the number of meal vouchers in the following month shall not apply to employees who perform away-from-home activities on an average of no ...

• Is an input tax deduction allowed for meal vouchers by the employer?

  No, an employer's deduction for meal vouchers is not allowed.

• Can 450 euros jobbers also receive food subsidies?

  Yes, food subsidies may also be granted to employees who already receive the maximum limit of €450 as remuneration. The only requirement is that flat value taxation must take place and the amount may not be taxed individually.