Jobticket+
Salary Conversion – Popular

Salary Conversion – Free for the Company. Actually Profitable.

Your employees receive the Deutschlandticket through salary conversion – as employer you don't just pay €0, you effectively earn €1.71 per employee per month.

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Company pays €0 – earns +€1.71

SV savings of €12.92 minus flat-rate tax (€10.21) and service fee (€1) result in a net profit for the company.

Employees pay only ~€38 net

Instead of €63 for a private purchase, employees effectively pay only €37.67 net through the conversion – a monthly saving of over €25.

Contract addendum 100% automated

The legally required addendum to the employment contract is automatically generated via Jobticket+ and digitally signed. Zero HR overhead.

How salary conversion works

In salary conversion, employees waive part of their gross salary (€63 – the full ticket price without discount) to fund the Deutschlandticket. Important: the full €63 – not the discounted price – is used as the conversion amount, as this maximises social contribution savings for the company. The employer flat-taxes this amount at 15% under §40(2) sentence 2 no. 1 EStG. As a result, the benefit in kind remains exempt from income tax and social contributions for the employee. Net income falls by approximately €37.67 – not €63. The tax benefit is in addition to the existing €50/month non-cash benefit allowance.

Example calculation: Costs for employer and employees

Example: Employee with €3,000 gross salary (tax class I, Bavaria, with church tax)

Employer

Salary conversion amount (gross waiver)€63.00
SV savings employer (20.5% × €63)+€12.92
Flat-rate tax (15% + church tax + solidarity surcharge)−€10.21
Subtotal (before service fee)+€2.71
Jobticket+ service fee−€1.00
Effective employer total cost+€1.71 (profit)

Employee

Gross salary waiver€63.00
Effective net cost for employee€37.67
Monthly saving vs. private purchase€25.33
Annual saving€303.96
Note on §40 EStG: Since the employer covers the 15% flat-rate tax, the employee's deductible commuter allowance is reduced by €63/month (the flat-taxed amount). If commuting costs exceed this amount, the remainder remains deductible.
Non-cash benefit advantage: The tax benefit from salary conversion is in addition to the €50/month non-cash benefit allowance (§8(1) sentence 3 EStG). Mobility vouchers (MILES, Bolt, TIER, Dott) via Jobticket+ can still be granted tax-free.

All figures are indicative based on general assumptions (SV rate 20.5%, church tax 8%). Please consult your tax advisor for your specific situation. This does not constitute tax advice.

Frequently asked questions about salary conversion

Is salary conversion possible for mini-job employees?+
No. Salary conversion is not applicable for marginal employees (mini-jobbers). Instead, the cash salary must be reduced by the value of the employer subsidy – similar to 100% Subsidy. Please consult your tax advisor for the exact implementation.
Do employees need to give their consent?+
Yes. Salary conversion requires an addendum to the employment contract specifying the salary waiver. This addendum is automatically generated via Jobticket+ and digitally signed by employees – no additional HR effort required.
What happens when a ticket is paused or employment ends?+
When an employee pauses the ticket, the salary conversion is suspended for that month – net salary is correspondingly higher. Upon termination, the subscription ends automatically at month-end and offboarding is handled automatically via Jobticket+.
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Introduce the Deutschlandticket – €0 cost for your company

No IT knowledge required. Setup in under 5 minutes, tickets issued in 30 seconds. No minimum term, contract addenda generated automatically.

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