The Split Pay model is the most flexible option in Jobticket+: employer and employee share the cost of the Deutschlandticket – tax-efficient, administratively simple, and beneficial for both parties.
How Split Pay Works
In the Split Pay model, the employer covers at least 25% of the ticket price as a tax-free subsidy under §3 No. 15 EStG. This automatically triggers the 5% business customer discount from Deutsche Bahn – the standard ticket price drops from €63.00 to €59.85 per month.
The remaining cost is borne by the employee from their net salary.
Cost Overview
| Cost item | Amount |
|---|---|
| Employer contribution | €15.75 |
| Jobticket+ service fee | €1.00 |
| Total employer cost | €16.75/month |
| Employee contribution (net) | €44.10 |
| Standard ticket price (without Jobticket) | €63.00 |
Example calculation: Bavaria, €3,000 gross, tax class I. Figures are indicative.
The employer pays just €16.75 per employee per month – yet enables access to a Deutschlandticket at a lower price than the public rate.
Legal Basis: §3 No. 15 EStG
The employer's contribution in the Split Pay model is fully tax-free and social-security-free under §3 No. 15 EStG. This applies to the employer's share of €15.75 – not to the portion paid by the employee.
Important regarding the commuter allowance: Since the employer's contribution is tax-free under §3 No. 15 EStG, the employee's commuter allowance is reduced only by the employer's share (€15.75) – not by the full ticket price. The employee therefore retains a larger portion of their commuting tax relief.
What Jobticket+ Includes with Split Pay
In addition to the shared ticket price, all employees receive the full Jobticket+ benefits:
- ~€10 in vouchers per month for sharing services: 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 issuance in 30 seconds
- €20 new customer bonus for all new employees
- Central management dashboard for HR teams
- Over 50 HR system integrations
Setup in Under 5 Minutes
No IT project, no paperwork. With Jobticket+, the entire setup runs digitally and requires no IT knowledge – done in under 5 minutes. Digital supplementary employment contract agreements are generated automatically.
Who is Split Pay Right For?
Split Pay is ideal when:
- The company wants to limit costs while still offering an attractive benefit
- Employees should have the choice of whether to use the ticket
- Budget for a 100% subsidy is not available
- Flexibility is desired (employees can cancel or pause at any time)
Companies looking to invest more can alternatively opt for salary conversion or the 100% employer subsidy.
Set Up Jobticket+ for Your Company
Try Jobticket+ for free – no minimum contract period, no setup fee.
This does not constitute tax advice. Please consult a tax advisor for your individual situation.
