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.
What is the Commuter Allowance?
The commuter allowance (German: Entfernungspauschale or Pendlerpauschale) is a tax deduction for travel costs between home and primary workplace. Employees can claim €0.30 per km (up to 20 km) or €0.38 per km (from 21 km) one-way per working day.
Commuter Allowance and Jobticket
When an employee receives a Jobticket subsidy, the commuter allowance is reduced:
| Model | Reduction of commuter allowance |
|---|---|
| 100% Employer Subsidy (€59.85) | By €59.85/month (= €718.20/year) |
| Split Pay – employer share (€15.75) | Only by €15.75/month (= €189/year) |
| Salary Conversion (€63) | By €63/month (= €756/year) |
Why Does This Matter?
For employees with short commutes, the reduction in commuter allowance can partially offset the tax benefit of the Jobticket. For employees with long commutes, however, the benefit of the subsidised ticket clearly outweighs the reduction.
Practical Assessment
Most employees still benefit significantly from the Jobticket despite the reduction in commuter allowance – particularly with salary conversion, where effective net costs of ~€38 are well below the market price of a monthly pass.
Not tax advice. Please consult a tax advisor.