What are presents as benefits?

What are possible personal occasions?

Are gratuities also possible for marginally employed persons?

How are gratuities recorded in payroll accounting?

Can favors also be granted in the form of cash?

How are gratuities taken into account on the invoice for budget top-ups?

I would like to exclude certain voucher providers, how can I do this?

What are presents as benefits?

Presents are small gifts in kind or services that employers provide to their employees as recognition or a thank you without having to pay tax on them as regular income.

What are possible personal occasions?

Private occasions

• Wedding
• Birthday
• Birth of a child
• Christening of a child
• Silver wedding anniversary
• Golden wedding anniversary
• Employee anniversary

Professional occasions

• Company anniversary
• Promotion
• Farewell to employees
• Passing an exam

In our portal you will find occasions that have already been confirmed by our tax advisors. You can select one of these events. If the desired occasion is not listed, please select the “Other” occasion. In this case, we recommend that you coordinate this with your tax office and have the event confirmed.

Are presents also possible for marginally employed persons?

Yes, even marginally employed persons can receive presents, provided that the exemption limit is observed.

How are presents recorded in payroll accounting?

Presents must be recorded and documented in payroll accounting in order to be verifiable in the event of a tax audit.

Can presents also be granted in the form of cash?

No, presents should not be given in the form of cash, as cash benefits are considered regular income and are therefore taxable.

How are presents taken into account on the invoice for budget top-ups?

On the joint invoice for budget recharges, the number and amount of presents are differentiated from normal benefits in kind. The expected amounts (of the current configurations at the time of invoicing) are always listed.

Unlike benefits in kind, the option for employees to select a voucher cannot expire in the case of a present. Therefore, the amount for a present is deducted directly from the budget on the set distribution date.

I would like to exclude certain voucher providers, how can I do this?

If you want to exclude certain voucher providers, please get in touch with Support or your personal contact.

We will then be happy to make the settings so that these providers are no longer available for selection.

Translation Note: This article has been translated using automatic translation software to provide the reader with a basic understanding of the content. Despite reasonable efforts to provide an accurate translation, we cannot guarantee its accuracy.

If there are any questions regarding the accuracy of the information in the translated article, please refer to the German version of the article, which is the official version.