Taxes
May the flat value payroll tax be passed on to the employee?
Yes, this is possible. Passing it on is purely an internal matter.
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 ...
Is unchangeable storage of the digitized data ensured for 10 years?
The system is GoBD compliant. The data is stored for 10 years. The archived receipts can be accessed online at any time.
Do the original receipts need to be stored?
No, they can be disposed of. The retention period of digitized documents is 10 years.
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 ...
Can food subsidies also be granted to employees who are not subject to the statutory pension insurance obligation?
Yes, this is possible. Food subsidies may also be granted to employees who are not subject to mandatory pension insurance.
Can food subsidies be granted to home office employees?
Yes, food subsidies may also be granted to employees in the home office.
Can part-time employees receive food subsidies?
Yes, food subsidies may also be granted part-time employees.
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.
Can food subsidies also be used for employees in the field or for tradesmen on assignment at construction sites?
Yes, this is possible as long as the employee is not absent from the first place of work for more than 8 hours and therefore cannot claim a flat sum meal allowance.
Is an input tax deduction allowed for meal vouchers by the employer?
No, an employer's deduction for meal vouchers is not allowed.
How does the platform identify a meal? ( e.g. delimitation pleasure item / food )
After an employee uploads a receipt, billyard extracts and analyzes the individual receipt items. An evaluation of the respective item takes place as to whether it is eligible or not. Eligible items include food and beverages that are commonly used ...
How is a meal defined and what products are eligible for subsidies?
Meals include food and foodstuffs suitable for nourishment during work breaks and immediately before and after work - including the non-alcoholic beverages customarily served with them. This includes not only hot but also cold meals, snacks, ...
Is salary conversion permissible when awarding food stamps?
Yes, salary conversion when awarding food stamps is permitted. In order for food subsidies to be classified as remuneration in kind, the employment contract must be amended before the entitlement to remuneration arises. We will be happy to provide ...
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 it allowed to buy food for several days and use the food subsidy for several days? I.e. is it allowed to buy food on Monday, which will be consumed on Tuesday?
No, this is not allowed. The receipt date must correspond to the working day for which the food subsidy is claimed. In principle, however, it is irrelevant at what time the goods were purchased: e.g. purchase at the bakery before starting work and ...
Is the exemption limit for non-cash benefits of 50€ under Section 8 (2) sentence 11 of the German Income Tax Act (EStG) (frequently used for e.g. merchandise or fuel vouchers) affected by food subsidies?
No, the exemption limit is not affected by food subsidies. Food subsidies and benefits in kind (e.g. for fuel vouchers) can be granted to employees independently of each other.
Can food subsidies be provided in addition to employer-sponsored supplemental health insurance?
Yes, food subsidies are unaffected. It is disputed whether the 50-euro exemption limit for non-cash benefits (Section 8 (2) sentence 11 EStG) applies to contributions by the employer to supplementary health insurance or whether these are considered ...
Are food supplements possible if there is already a subsidized canteen?
The rule is either canteen or food subsidy. It would therefore have to be clarified which employees use the canteen. If the company tax office agrees, it is possible to hand over food subsidies with a reduced value. Those who do not use the canteen ...
May a receipt be divided among several employees?
Yes, this is possible. Users can assign other users to the respective positions in the app.
Can food subsidies be granted in addition to an employer-funded job ticket?
Yes, food subsidies can be granted in addition to a job ticket financed by the employer. Even if a non-cash benefit under Section 8 (2) sentence 11 EStG (50-euro exemption limit) exists, this does not affect the possibility of granting food subsidies ...
Who is responsible for ensuring that employees actually submit the receipts so that the accounting records are complete?
Only when an employee submits a receipt will it be classified for food subsidy purposes after it has been reviewed and approved by the employee. The employee can submit the receipts only until the 3rd of the following month. Once this day has passed, ...