This is a voluntary social benefit provided by your employer, designed to financially support you and your family with wellness and recuperation activities. The idea behind this benefit is to contribute to employees' regeneration and health maintenance, whether through vacation, health treatments, or similar health-promoting activities that demonstrably serve recovery purposes. It's a benefit that directly promotes well-being. By law, there are specific maximum limits up to which this allowance receives preferential tax treatment. Currently, these limits per calendar year are:
- 156 euros for you as an employee
- 104 euros for your spouse or registered civil partner
- 52 euros for each child who qualifies for a child tax allowance or child benefit. These amounts can be granted annually and represent an attractive supplement to one's salary.
The most important requirement for tax benefits is that the allowance must actually be used for recreational purposes and the payment must be made in close temporal connection with the vacation (typically within three months before or after). Employers or tax authorities often require proof of the vacation or health retreat, such as booking confirmations, invoices, or confirmation from the travel operator. The major advantage of this benefit lies in the flat-rate taxation system. The employer can assume the wage tax at a fixed rate of 25 percent (plus solidarity surcharge and, if applicable, church tax). As a result, you as an employee typically receive the amount gross for net, without any deductions for social security contributions on your end. This is also attractive for employers since generally no social security contributions are due on the flat-rate taxed amount, and the costs are clearly calculable. This financial support for your recreation is a clear sign of appreciation and directly contributes to your well-being and motivation.
The payment can be made in various ways, such as a one-time annual allowance or in installments, often upon submission of appropriate documentation proving recreational purposes. This benefit can be flexibly integrated into modern benefit systems like HelloBonnie. For instance, you could use your accumulated credit balance via the smartcard for expenses that clearly serve recreational purposes – such as booking a wellness hotel, a package holiday, or specific health-related activities during vacation – provided that the necessary documentation can be supplied to verify the purpose and submitted to the employer for record-keeping. This purpose-specific support is more than just a financial bonus; it demonstrates the company's commitment to the health and work-life balance of its employees. By actively promoting your team's recreation as an employer, you not only enhance individual performance and satisfaction but also strengthen employee loyalty and your attractiveness as an employer in the job market. It's a benefit that directly invests in the health and motivation of your most valuable resource: your employees.