Flat rate up to 20% of the invoice amount, maximum 20 EUR can be replaced monthly. An itemization is necessary for higher amounts. The employer can pay the cost to rent a garage employee. Of workers to turn off his service car rent a garage, the employer can replace tax-free rental costs. Kindergarten grants are also lohnsteuer – and social tax free with a kindergarten subsidy employers can financially support its workers.
Additional services of the employer for the accommodation and care of non school-age children of the employee in nursery schools or similar institutions are favored, insofar as they exceed not the amount, which is shown in the post decision of establishing children. These subsidies are lohnsteuer – and free of social security. Workplace health promotion funded health care is not a private matter, because healthy employees make a company more efficient. All measures, the General Improve the health condition of the employee or the occupational health promotion serve are therefore annually up to an amount of EUR 500 per worker lohnsteuer – and social security. Such as sports courses as compensation for unilateral movements and lack of exercise, stress training, relaxation courses, training against burn-out, non-smoking training and courses around the healthy diet will be encouraged. Also operating external prevention grants are favored. However, this does not apply for membership of sports clubs and gyms. Occupational pensions can be made from the gross salary In the field of occupational pensions, there are a variety of ways, not only for the future is made, but already today can save taxes and social security contributions. Is said to a pension through a direct insurance, a pension fund or a pension fund, can for example in the year 2010 posts up to 2,640 EUR (4% of the rated limit to the legal Pension insurance currently 66,000 EUR) tax and social security-free paid up.