With the 100% subsidy model, the employer pays for the Deutschlandticket in full for their employees – tax-free, social-security-free, and with minimal administrative effort. The employee pays nothing. A powerful benefit that attracts and retains talent.
How the 100% Subsidy Works
The employer provides the Deutschlandticket as a tax-free benefit in kind under §3 No. 15 EStG. Since the employer covers at least 25% of the ticket price (in this model, 100%), the 5% business customer discount from Deutsche Bahn is automatically triggered – the ticket price drops from €63.00 to €59.85 per month.
The employer pays this price plus a service fee of €1.00 via Jobticket+.
Cost Overview
| Cost item | Amount |
|---|---|
| Deutschlandticket (5% discount) | €59.85 |
| Jobticket+ service fee | €1.00 |
| Total cost per employee | €60.85/month |
| Cost to the employee | €0.00 |
Example calculation: Bavaria, €3,000 gross, tax class I. Figures are indicative.
The employer pays €60.85 per employee – and in return provides a fully tax-free and social-security-free benefit.
Legal Basis: §3 No. 15 EStG
The subsidy is exempt from income tax and social security contributions under §3 No. 15 EStG. This means:
- No income tax burden for the employer
- No social security deductions – for either employer or employee
- The subsidy does not count as a taxable benefit in kind
Note on commuter allowance: The tax-free subsidy reduces the employee's commuter allowance (Pendlerpauschale) by €59.85/month. For employees with very long commutes, this may be relevant – it should be assessed individually.
What Jobticket+ Additionally Offers
With the 100% subsidy model, employees receive all Jobticket+ benefits:
- ~€10 in vouchers per month for sharing mobility: MILES, Bolt, dott, TIER and Lime – tax-free under §8 Para. 1 Sentence 3 EStG (up to the €50 fringe benefit exemption)
- Pause feature: 27% of all users pause their ticket, on average 1 month per year – possible up to 24h before month-end
- Express checkout: Apple Pay, Google Pay, PayPal – ticket active in 30 seconds
- €20 new customer bonus for all new employees
- Central HR dashboard for management and reporting
- Over 50 HR system integrations (SAP, Personio, BambooHR, and many more)
Why the 100% Subsidy is a Strong Recruiting Signal
A free Deutschlandticket sends a clear message: We invest in our employees' mobility. Especially in urban areas with good public transport, this is a decisive advantage in the competition for talent – particularly for younger demographics who want to go car-free.
For companies looking to share costs, alternatives include the Split Pay model (employer pays from 25%) or salary conversion (cost-neutral for the employer).
Setup: Under 5 Minutes, No IT Required
The entire setup for Jobticket+ – including employee invitations, data protection and billing – runs digitally. No IT department, no training, no lengthy onboarding processes.
Get Started Now
Set up Jobticket+ for free – for companies of any size, with no minimum contract period.
This does not constitute tax advice. Please consult a tax advisor for your individual situation.
