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.
What is Split Pay?
Split Pay is the third financing model available with Jobticket+. Employer and employee share the cost of the Deutschlandticket. If the employer pays at least 25% of the ticket price as a tax-free subsidy, the 5% business discount is automatically triggered.
Cost Breakdown
| Item | Amount |
|---|---|
| Full Deutschlandticket price | €63.00/month |
| Employer share (min. 25%) | €15.75/month |
| Service fee (employer) | €1.00/month |
| Total employer cost | €16.75/month |
| Employee share (after 5% discount) | €44.10/month |
| Total ticket price (with discount) | €59.85/month |
Tax Benefit
The employer contribution (€15.75) is tax-free for the employee under §3 No. 15 EStG. The commuter allowance is only reduced by the employer share, not the full ticket price – an advantage over the 100% subsidy model.
When to Choose Split Pay
- When the employer wants to limit costs while still offering a benefit
- When employees are expected to contribute
- When triggering the 5% business discount (requires min. 25% employer share)
Indicative figures. Not tax advice. Please consult a tax advisor.