Corona tests in companies and their booking | Finance

The third ordinance amending the SARS-CoV-2 occupational health and safety ordinance, which came into force on April 23, 2021, provides for companies to be obliged to offer a test. At least 2 tests per calendar week per employee must be made available by the employer. In this article you will learn how the costs for the test offer obligation are treated for tax purposes and posted.

Test offer obligation for employers

So far, the obligation to offer a test only applied to employees for whom the employees were exposed to an increased risk of infection through frequent customer contact or physical services. The Third Amendment Regulation no longer contains this restriction.

Assumption of expenses for corona tests

A regulation about who bears the expenses for the procurement of the corona tests results essentially from Section 3 (3) of the Occupational Safety and Health Act (ArbSchG). This is regulatedthat the employer bears the costs for measures according to the ArbSchG and must not impose this on employees. The SARS-CoV-2 Occupational Safety and Health Ordinance does not result in a direct obligation to assume the expenses for the procurement of the corona tests, it remains with the regulation in the ArbSchG.

For the entrepreneur or employer it is Operating expenses in accordance with Section 4, Paragraph 4 of the Income Tax Act. When assuming the expenses for corona tests, a predominantly internal interest of the employer is assumed. This applies to both income tax and sales tax.

Example: booking quick tests

Entrepreneur Köpi runs an engineering office in Berlin. In order to meet his obligation to offer his employees a test, he purchased 100 corona antigen rapid tests from an external provider for a total of EUR 330.00. Entrepreneur Köpi books the acquisition as follows:

Treatment of precautionary tests

The employee wants to get in precautionary have it tested and the employer pays the costs for this, these expenses can be regarded as wages.

Note 19.3 LStH contradicts this, however. According to this, measures by the employer to prevent specific work-related impairments to health are not to be regarded as expenses belonging to wages if the need for measures to prevent sickness-related absenteeism is confirmed by information from the medical service of a health insurance company or professional association or by expert reports.

The BFH judgment of May 30, 2001 (VI R 177/99, BStBl. II p. 671)

If a measure by the employer prevents or counteracts a specifically work-related impairment of the health of the employee, the benefit accruing to the employee from the measure cannot be recorded as wages in individual cases.

is also applicable to precautionary corona tests, regardless of whether the employee wants to be tested for private or professional reasons.

A test for business trips that are necessary for business operations are incidental travel expenses

If the employer reimburses his employee on the occasion of a operationally necessary business trip the expenses for a negative Corona test are tax-free reimbursed additional travel expenses according to § 3 No. 16 EStG.

Practical tip: claim expenses as expenses for hygiene measures

As part of bridging aid III, the employer’s expenses for the acquisition of corona rapid tests for its employees are as operational fixed costs eligible. The entrepreneur can pay the expenses as Expenditure on hygiene measures assert.

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