Topics on this page

• Basic information on the “recreation allowance” benefit
• How it works
• Important regulations - what you need to consider
• Video Tutorial

Basic information on the “recreation allowance” benefit

The recuperation allowance is a voluntary benefit provided by the employer to help employees finance their vacation. It is designed as a tax-privileged benefit that is paid directly to the employee. The purpose of this allowance is to promote the recovery of employees and thus contribute to improving the working atmosphere and performance.

Tax treatment

The recuperation allowance is tax and social security exempt up to a certain amount. These limits are currently:

• 156 euros for the employee themselves,
• 104 euros for the spouse or registered partner,
• 52 euros per child.

How it works

1. Book a service with a recreational purpose - whether flight tickets, hotel bookings or a stay in a spa area
2. Take a photo of the receipt with the Probonio app and submit it directly - or add it as an image file from the gallery
3. Receive reimbursement automatically with the next month's payslip

Important regulations - what you need to consider

This form of benefit is important: The benefits provided are earmarked. This means that it must be ensured that your employees actually spend them on recreational purposes. The legislator has established regulations for this.

The following conditions apply to the recreation allowance:

1. Recipients may only use it for recreational purposes.
2. There must be a temporal connection between the provision of the funds and recreational leave.
3. The employee must take the recreational leave 3 months before or after the provision.
4. If there is a greater time gap between the provision and the leave, there is an obligation to declare.
5. Leave at home is possible.

Video Tutorial

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.