All citizens complain about the high prices of energy, food and fuel. With the tax-free inflation premium, the government now wants to relieve employees in this country financially. Who is eligible?
Munich – The good news first and foremost for all low-income workers: since people with little money in particular need to be raised, the so-called booster, that is, low-income workers, according to lawyer Henning Linnenberg, are entitled to the inflation compensation premium. Refills are people who receive Hartz IV in addition to unemployment benefits.
Employees can receive up to € 3,000 as a so-called “inflation compensation bonus”. In theory, every employee could receive the bonus, the lawyer told the “Bild“. The employer decides whether to grant this. “Not everyone automatically gets the extra money that lightens them.”
Bonus up to 3000 euros: one-time or multi-part payment
Basically, the boss decides how to pay the money. Either “3000 euros at once” or “in several parts,” Linnenberg explains the coalition bonus of the traffic light. The employer only has to mark the premium as such in the pay slip.
Up to € 3,000 tax free: the inflation compensation premium
Employers should have the possibility to grant their employees an amount of up to 3,000 euros free of tax and duties. This sees the so-called Inflation compensation premium which the Bundestag has now approved. The payment deadline is limited to 31 December 2024. This should give employers more flexibility. Payments up to an amount of 3000 euros are exempt from taxes and social security. It is also possible to pay in several installments. According to the federal government, the inflation compensation premium must be granted in addition to the salary. Any employer can use the tax and tax exemption for these additional payments. Source: federal government
Bonus up to 3000 euros: the employee is not entitled to it
Contrary to the yield premiums, the inflation compensation premium is no compensation for special employee benefits. According to Linnenberg, holiday and Christmas bonuses are not bonuses in this sense, but so-called special bonuses. According to the lawyer, only the crown bonus granted is a state benefit for special services in the epidemic.
Crucial to this distinction is that bonuses are considered to be income by the employer and must therefore be taxed. The tax exemption of the inflation compensation premium is therefore an exception, according to the lawyer specializing in banking and capital market law. In principle, however, an employee is not entitled to the premium.
