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.
What is the 100% Employer Subsidy?
The 100% employer subsidy is one of three funding models available with Jobticket+. The employer covers the full cost of the Deutschlandticket for each employee – the ticket is completely free for the employee.
Costs and Tax Benefits
| Item | Amount |
|---|---|
| Ticket price (with 5% business discount) | €59.85/month |
| Jobticket+ service fee | €1.00/month |
| Total employer cost | €60.85/month |
| Employee cost | €0 |
| Employee tax status | Tax-free under §3 No. 15 EStG |
| Employer social security savings | None |
Legal Basis
The employer subsidy for the Jobticket is fully exempt from tax under §3 No. 15 EStG – neither income tax nor social security contributions apply for the employee. The employer benefits indirectly through stronger employee retention and a more attractive compensation package.
Note: The employee's commuter allowance (Pendlerpauschale) is reduced by the amount of the employer subsidy.
Comparison of All Three Models
| Model | Employer cost/month | Employee cost/month |
|---|---|---|
| 100% Subsidy | €60.85 | €0 |
| Salary Conversion | €1 (service fee) | ~€38 net |
| Split Pay | €16.75 | €44.10 |
Example calculation: Bavaria, €3,000 gross, tax class I. All figures are indicative. Not tax advice – please consult a tax advisor.