Bonus in kind (Sachbonus)

Create attractive incentives with additional non-cash benefits – flexible, flat-rate taxed, and perfectly tailored to your team's needs.

Brief Overview

A non-cash benefit is a form of additional compensation that employers can offer their employees in the form of goods or services instead of cash. Non-cash benefits are particularly attractive as they can often be structured in a tax-efficient manner, offering advantages for both the company and the employees.

10,000 Euros per year per employee.

Benefits for your Company

The non-cash benefit primarily offers tax efficiency, as the flat-rate tax of 30% can make non-cash benefits more tax-efficient than an equivalent cash payout. This allows companies to offer a wide range of bonuses to their employees.

Legal Framework

According to § 37b of the German Income Tax Act (EStG), the non-cash benefit can be taxed at a flat rate of 30%. Bonuses up to a value of 10,000 Euros per year per employee are allowed. It’s important to note that these non-cash benefits must be clearly separated from other wage components and provided in addition to the regular salary.

What can be funded with the non-cash benefit?

The non-cash benefit offers numerous possibilities across various benefit categories. Whether for regional shopping, mobility, food, fitness, (mental) health, education, travel, or entertainment – with the non-cash benefit, you can create perks that excite your employees and meet their individual needs.

Want to use the bonus in kind benefit in your company?

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