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Meals and accommodation: the fixed values of the SvEV
The module’s worked examples, then cases to attempt before revealing their solution · 1 section · 224 words · 2 min
Practical case
A seasonal worker at a country inn
A waitress starts at a country inn on 17 September. She receives full board and shares a room with a colleague. A contribution of 2 euros per day for meals is agreed; she pays nothing for the room. Which benefit in kind is to be recorded for September, and which for the full month of October?
Hint: For September, count the days and work with daily values; the reduction for the shared room is applied to the daily value. For October the monthly value applies.
Show the solution
From 17 to 30 September there are fourteen days. Meals count at 11.50 euros per day, which is 161.00 euros. After deducting the contribution of 14 times 2 euros, that is 28.00 euros, 133.00 euros remain. The daily value of accommodation of 9.50 euros falls by 40 percent to 5.70 euros because two employees share; for 14 days that is 79.80 euros. For September the benefit in kind is 212.80 euros. In October the monthly value applies: 345 euros for meals minus 31 times 2 euros, that is 62 euros, gives 283 euros. Accommodation counts at 285 euros minus 40 percent, that is 171 euros. Together this is 454 euros. Both amounts are subject to wage tax and contributions; the 50 euro exemption limit does not apply.
Answer: September 212.80 €, October 454.00 €
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