TicketPlus+

Glossary

Key terms and concepts explained.

§

§3 No. 15 EStG

§3 No. 15 EStG is the legal basis for the tax exemption of employer subsidies for public transport – the foundation of the tax-free Jobticket in Germany.

1

100% Employer Subsidy

With the 100% employer subsidy model, the employer covers the full cost of the Deutschlandticket for employees – tax-free under §3 No. 15 EStG.

B

Business Customer Discount

The statutory 5% business customer discount lets companies get the Deutschlandticket for €59.85 instead of €63/month – provided the employer contributes at least 25% of the price.

C

Commuter Allowance (Pendlerpauschale)

The commuter allowance (Pendlerpauschale) lets employees deduct commuting costs from their taxes. When a Jobticket subsidy is received, the allowance is reduced proportionally.

Consolidated Invoice

The consolidated invoice with Jobticket+ combines all Deutschlandtickets for a company into a single monthly bill – regardless of the number of employees.

D

D-Ticket

D-Ticket is the common abbreviation for the Deutschlandticket – Germany's nationwide public transit monthly pass for €63.

Deutschlandticket

The Deutschlandticket is a monthly public transit subscription for €63 that covers all local and regional transport across Germany.

E

Entgeltumwandlung

Entgeltumwandlung (§ 40 Para. 2 Sentence 2 No. 1 EStG) is a salary conversion model where employees exchange gross salary for a job ticket, saving on taxes and social security. For employers, the model is cost-neutral – and can even generate a financial gain.

F

Fringe Benefit Exemption (€50/month)

The fringe benefit exemption (€50/month) allows employers to provide employees with up to €50 per month in tax-free benefits in kind – in addition to the Deutschlandticket tax advantage.

J

Jobticket+

Jobticket+ is the B2B product by TicketPlus+ that enables companies to offer the Deutschlandticket as a tax-advantaged employee benefit – with 53+ HR integrations and three financing models.

O

OEPNV

OEPNV stands for Oeffentlicher Personennahverkehr (public local transport) and covers buses, trams, subways, commuter trains, and regional trains.

On-/Offboarding (Jobticket)

Automated on- and offboarding means employees automatically receive a Jobticket when they join and it ends automatically when they leave – with no manual HR effort.

P

Pause Feature

The pause feature allows Deutschlandticket subscribers to suspend their subscription for a month without cancelling – available at TicketPlus+ up to 24 hours before month-end.

S

Salary Conversion (Entgeltumwandlung)

Salary conversion allows employees to exchange gross salary for a tax-free benefit like the Deutschlandticket – saving on income tax and social contributions for both sides.

Sharing Credits

Sharing credits are monthly mobility vouchers worth ~€10 that TicketPlus+ customers receive in addition to their Deutschlandticket – redeemable for e-scooters and car sharing.

Split Pay

Split Pay is a Jobticket financing model where the employer contributes at least 25% of the ticket price and the employee pays the rest – unlocking the 5% business discount for both.