Jobticket

Job tickets are season tickets ( monthly or annual tickets) to acquire the business or government at a regional or national transport company and they want to pass with or without charge to their employees for their journeys by bus and train. In most cases, get the business or government of the transport companies special conditions that allow them to benefit their employees.

The job ticket is one in each company for a continuous improvement process with respect to environmental performance. It is used by companies to improve the traffic situation caused by his employees. So congestion and parking spaces may be reduced. In some municipalities, such as Dresden, does not apply to participation in the job ticket, the burden of proof for individual plots.

A job ticket can purchase any working person basically. It is personal and may not be passed on to others. It is valid only in conjunction with a valid work, service or official photo identification. Sometimes, however, the required minimum number of ticket users a problem dar. for employees of small and medium-sized enterprises or temporary workers, the minimum number be an obstacle when it comes to acquire a job ticket. A merger of the Association is not self-evident, so that for individual theoretically eligible employees of the acquisition of the job ticket is practically impossible. In some cases even the company can apply for tickets.

Tax law

The free or reduced-price provision of job tickets for journeys between home and work is a benefit in kind for tax purposes. This is tax free if the "advantage" that is, what the employer pays - if necessary after deduction of the share to be contributed by the employee - 44 euros per calendar month does not exceed. If this limit is exceeded, the total payment in kind ( § 8 section 2 Income Tax Act) are to be taxed.

A special feature is the tax job ticket as annual ticket dar. Basically, the financial management assumes that output with the annual pass, the entire benefit is accrued in a month and not every month will flow to the value of the driving privilege. Then the intrinsic value exceeds the non- apprehension limit of 44 € and is thus tax and social security contributions. Unlike the condition may manifest, if agreed in advance with the traffic group, the annual card may only be used month after month, even if the fee has been paid month after month, so if the annual pass is issued only for reasons of cost savings. Some tax authorities are in such a contractual provision that can be confirmed by an invocation information, ready to accept a monthly inflow.

On 14 November 2012, the Federal Fiscal decided under document number VI R 56/11 (published on February 20, 2013) that the intrinsic value of a discounted annual pass always flows in the first month validity. Thus, the entire employer - subsidy a year is on this one calendar month converted, so that even the total intrinsic value must be taxed at a monthly subsidy of 3.67 euros.

Alternatively, there is so far the possibility of a flat rate tax on the job ticket with 15 % if the grant does not exceed the amounts that the employee may make as income-related expenses ( § 40 paragraph 3 ITA). In this case, the subsidy for the job ticket is social insurance contributions. However, the Federal Fiscal decided on September 19, 2012, under reference number VI R 54/11 that this flat-rate taxation may be applied only to voluntary services that are " in addition to the already owed ​​wages " provided, and ruled that this may be only services that not caused by content conversion and can be withdrawn at any time, unilaterally again by the employer. since, is a legal entitlement to benefits that are agreed in a collective agreement, an operating agreement or employment agreement or arising from company practice, they belong according to this view to " anyway owed ​​wages, " can be issued not taxed so that a job ticket in these cases, social security charges and sweeping. The Federal Fiscal pointed out that it is for the legislature to make changes here.

  • Ticket
  • Transportation ( Germany )
  • Tax law
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de