The 15% flat-rate taxation under Section 40 Para. 2 Sentence 2 No. 1 EStG applies only when salary conversion (Entgeltumwandlung) is used. Under this arrangement, employees agree to receive less gross salary — for example, €63.00 in exchange for the Jobticket+ — and the employer pays a flat 15% tax on that portion. This model is particularly attractive because it lowers the social security burden for the company while giving employees meaningful take-home pay relief. A key advantage: the standard commuter allowance (Pendlerpauschale) is not affected.
Overview of tax treatment options for the Jobticket+:
- Tax-free employer subsidy: The employer covers the full €63.00, but the employee's commuter allowance is reduced accordingly.
- Salary conversion with 15% flat-rate tax: The ticket cost is deducted from gross pay, the employer pays €9.40 in flat-rate tax but saves on social security contributions — and the employee keeps their commuter allowance.
- Split Pay model: The employer covers part of the cost tax-free, with the employee paying the remainder from net salary.
The 15% flat-rate option is especially valuable when companies want to control costs while helping employees retain more of their net income. Automated solutions like TicketPlus+ make implementation straightforward and largely paperwork-free.
