Annual tax legislation: That is what the transition price range means for firms – human useful resource administration

At first of June, the Federal Cupboard permitted a draft for the annual tax legislation 2024. This additionally contains new guidelines for taxes on transportation providers. “The brand new regulation permits employers to levy a wage tax on a switch price range for non-business use of switch providers within the type of advantages in variety or subsidies as much as an annual rate of interest of two,400 euros at an rate of interest of 25 .%, so long as the switch price range is along with what already exists wage granted,” wrote the portal steuertipps.de on its web site web site. Sooner or later, “fashionable” technique of transport resembling e-scooters or automobile sharing will even be lined.

Stephanie Saur, associate and payroll tax specialist at Grant Thornton. (Photograph: Martin Scherag/Grant Thornton)

“It is rather good that the transition price range is being up to date on this regard,” mentioned Stephanie Saur, associate and payroll tax specialist at Grant Thornton in Düsseldorf. Marie-Louis Georgi, a tax guide on the Hamburg consulting agency Esche Schümann Commichau, sees the plans for a switch price range as a aid for employers: “The potential of flat-rate taxation represents an enormous aid for employers, as all receipts at the moment are. signifies that their tax legal responsibility must be checked out.”

A number of choices subsequent to one another

However that is just about the place the optimistic evaluation of the legislation ends. The sticking level: The switch price range stays in place together with a number of different choices, resembling a tax-free reset for the Deutschlandticket. “Regardless of widespread criticism, no settlement has but been reached on the abolition of the corporate automobile privilege,” says Marie-Louis Georgi, explaining the background. “Moreover, public transport prices must be tax-free to additional encourage its use. The switch price range can now be seen as an extension of the established choices.

Marie-Louis Georgi, tax guide at Esche Schümann Commichau. (Photograph: Ash)

This implies: “Employers now must look intently at which service is appropriate for them, and in some circumstances there’ll nonetheless be totally different codecs throughout the firm,” says Stephanie Saur from Grant Thornton. “That is tough for HR managers to grasp, but in addition for worker representatives.” It might hardly be potential for small and medium-sized firms particularly with out the related specialists to maintain observe of the numerous choices transit price range”.

Make clear wants by means of worker survey

Her suggestion for HR managers, for instance, is to get an in depth image of the workers’ wants by means of an worker survey after which tailor the switch supply accordingly. As a result of one factor is obvious: “Small firms in rural areas can not profit from the switch price range as a result of there are normally no fashionable switch provides,” says Saur. Georgi from Esche Schümann Commichau additionally agrees with this In rural areas, tax-free alternative advantages might subsequently be an easier answer.

If a switch price range is launched and never all staff profit equally, one might rapidly go in opposition to the precept of equality. “Then you could have to make a special supply to those staff, for instance a buying voucher,” mentioned Saur.

Full extra contracts

As soon as the wants of the workers are clarified, the authorized and technical implementation of the paperwork will start, both by means of the interior IT division or an exterior service supplier. “The switch price range must be supplied on high of the present wage. Extra related agreements have to be concluded for this. The employer should additionally report receipts for flat-rate employer advantages (Part 4 Paragraph 2 Quantity 8 LStDV) within the wage account, as with different flat-rate tax choices,” explains Marie-Louis Georgi of Esche Schümann Commichau.

One other downside with the transition price range: the providers taxed by means of the flat charge nonetheless have to be registered, and knowledge safety guidelines should even be complied with. “Regardless of the rate of interest possibility and the related simplification, it’s nonetheless advisable to contain your tax adviser and, if needed, an employment lawyer when planning the price range switch to make sure that the chosen mannequin is appropriate for the needs of the corporate and complies with it. all authorized necessities (tax). ”, advises Georgi.

As editorial director, Catrin Behlau coordinates the manufacturing of HR journal when it comes to group and thematic. She is a part of the HR media administration group at FAZ Enterprise Media. Her thematic focus is on labor legislation.