The 15% flat-rate taxation pursuant to Section 40 Para. 2 Sentence 2 No. 1 EStG (German Income Tax Act) is applied exclusively in the case of Entgeltumwandlung (salary conversion). In this model, employees forgo part of their gross salary (e.g. €58.00 for the Jobticket+), and the employer taxes this amount at a flat rate of 15%. This model is particularly attractive as it reduces social security contributions for companies while also offering tax benefits to employees. Important: the commuter allowance (Pendlerpauschale) is preserved in this case.
Summary of tax options for the Jobticket+:
- Tax-free subsidy: The employer covers the costs (€58.00), but employees lose the commuter allowance.
- Salary conversion with 15% flat-rate tax: The ticket price is deducted from gross salary, the employer pays €9.40 in tax but saves on social security contributions.
- Split Pay model: The employer pays part tax-free, employees cover the rest from net salary.
The 15% flat-rate taxation is particularly useful when companies want to optimize costs and employees want to benefit from higher net pay relief. Automated solutions like TicketPlus+ significantly simplify implementation.