€600 tax-free, insurer bonus, funding: what comes back
Most companies pay for health and get nothing back, because the applications are forms and the evidence is scattered. Yet the routes are well known.
€600 per person per year, tax-free
§ 3 No. 34 of the German Income Tax Act: employer contributions to health promotion stay free of tax and social security up to €600 per person per year, if they come on top of wages and meet the requirements of §§ 20 and 20b SGB V: certified prevention courses or measures within workplace health promotion. The Federal Ministry of Finance guidance of 20 April 2021 describes the details.
Bonus from the health insurer
§ 65a (2) SGB V: insurers can pay employers and employees a bonus when the company runs health promotion. Amount and conditions are set in each insurer’s statutes; you negotiate directly.
Funding from the insurers
§ 20b SGB V: insurers provide and fund workplace health promotion. The first point of contact is the BGF coordination office, one portal for all insurers.
What you need for it
- Evidence that the measures took place: attendance, certificates, minutes
- A clean separation: what is a benefit, what a certified course, what health promotion
- Applications in the form each insurer requires
INFIVE collects the evidence anyway, because it is created in the chat, sorts it for tax and prefills the applications. HR approves. What comes back is shown in the dashboard under “Returns”. It is not a guarantee: whether and how much an insurer pays is up to the insurer.
Note: this post is a draft and not legal or tax advice.
