Please note: This article is primarily relevant for companies located in Germany, as it specifically takes under consideration the German income tax and health insurance regulations.
According to the German Federal Ministry of Health (BMG), services for the prevention and reduction of illness risks and for the promotion of health in companies that
are tax-free, insofar as they do not exceed 600 euros per calendar year.
The 600 euros mentioned here are a so-called tax allowance, not a tax exemption limit. Only the part of benefits exceeding EUR 600 is subject to tax and social security contributions.
Good to know: The benefits of §§ 20 and 20b SGB V apply to all employees, including low-income earners (mini-jobs) and partners or shareholders.
Evermood is a service which is predominantly in the company’s own self-interest.
Therefore the following applies:
Evermood is posted to the account “Voluntary social benefits not subject to wage tax” 4140 (SKR 03) or 6130 (SKR 04).
The tax exemption of §3 No. 34 EStG refers to the wage tax law, but not to the VAT law. The tax exemption also means that expenses for corporate health services are not considered compensation for work. Therefore, such measures are exempt from social security contributions. However, employers are obligated to keep records of these benefits. Consequently, Evermood must be posted to the payroll account as a tax-free withdrawal.
Good to know: Evermood is not charged against the monthly non-monetary remuneration exemption limit of EUR 44 (§ 8 para. 2 sentence 9 EStG), as this only covers remuneration subject to income tax.