Job Ticket / Deutschlandticket

August 21, 2023

The Deutschlandticket (“€49 ticket”) for unlimited use of local rail passenger transport (SPNV) and local public transport (ÖPNV) throughout Germany, which has been valid since 1.5.2023, gives employers cause to consider whether this should be made available to employees at a reduced price as a corporate benefit. In particular, the conditions of the Deutschland-Job-Ticket can be used, according to which the issue price is reduced by 5% if the employer grants a minimum subsidy of 25% on the issue price. Job tickets, travel allowances or even bicycle leasing are a popular benefit for employee retention.

In this respect, the possibilities of granting these benefits tax- and social security-free are particularly advantageous. Travel allowances or benefits in kind for the journey made by public transport from the home to the first place of work are subsidised for tax purposes in two ways, namely under different conditions through

• a tax exemption or
• a flat-rate wage tax allowance of 25%

In both cases, the allowances or benefits in kind are not subject to social security contributions.

The various wage tax options must be examined for each individual case.