Module 122 min2568 wordsFree — no account
Transit passes, childcare and health: the earmarked employer contributions
Dated official sources, and the contents this module links to · 1 section
Official sources
- EStG § 3 — numbers 15, 33, 34 and 34a — verified on September 23, 2026
- EStG § 8 Income — subsection 2 sentence 11 and subsection 4 — verified on September 23, 2026
- EStG § 9 Work expenses — subsection 1 sentence 3 number 4 — verified on September 23, 2026
- EStG § 40 Flat-rate payroll tax in special cases — subsections 2 to 4 — verified on September 23, 2026
- EStG § 41b Closing the payroll tax deduction — subsection 1 sentence 2 numbers 6 and 7 — verified on September 23, 2026
- EStG § 52 Application provisions — subsection 4 sentence 11 — verified on September 23, 2026
- SGB V § 20 Primary prevention and health promotion — subsections 2 and 5 — verified on September 23, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Commuting allowance per full kilometre and working day — 0.38 €
gesetze-im-internet.de · 2026 rules - Annual cap when no car is used — 4,500 €
gesetze-im-internet.de · 2026 rules - Monthly benefit-in-kind threshold under § 8(2) sentence 11 — 50 €
gesetze-im-internet.de · 2026 rules
Contents linked from this module
This module links to no other content.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.