Split Pay

Split Pay – The Fair Cost-Sharing Model

You pay €15.75/month per employee – the minimum contribution that activates the 5% business discount on the ticket. Clear costs for both sides, maximum flexibility.

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Employer pays only €16.75 instead of €60.85

Just 25% of the ticket price as employer subsidy – enough to activate the 5% business discount and reduce the ticket price to €59.85.

Employees save €18.90/month

Instead of €63 for a private purchase, employees pay just €44.10 – a saving of €18.90/month or €226.80 per year.

Employer share 100% tax-free

The €15.75 employer contribution is fully exempt from income tax and social contributions under §3 No. 15 EStG – including private use of the ticket.

How the Split Pay model works

In the Split Pay model, employer and employees share the cost of the Deutschlandticket. The key: if the employer covers at least 25% of the regular ticket price (€63), the statutory 5% business discount applies – reducing the ticket price to €59.85. The minimum employer contribution is therefore exactly €15.75 (= 25% × €63). The employer share is fully exempt from income tax and social contributions under §3 No. 15 EStG. Employees cover the remaining €44.10. For companies that cannot or do not want to cover the full ticket, this is the most cost-efficient model with genuine value for employees.

Example calculation: What do employer and employees pay?

Basis: Regular ticket price €63 (from 1.1.26) | With 5% business discount: €59.85

Employer

Regular ticket price€63.00

Employer subsidy (25% of €63)€15.75

5% business discount active?✓ Yes (25% minimum met)

Discounted ticket price€59.85

Jobticket+ service fee€1.00

Total employer cost per month€16.75

Employer share tax status100% tax-free (§3 No. 15 EStG)

Cost for 100 employees/month€1,675 (vs. €6,085 for full subsidy)

Employee

Employee share (€59.85 − €15.75)€44.10

Saving vs. private purchase€18.90/month

Annual saving€226.80/year

Commuter allowance reduced by€15.75/month (employer share only)

All figures are indicative. Please consult your tax advisor for implementation in your specific company. This does not constitute tax advice.

Split Pay vs. 100% subsidy: cost comparison

Model	Employer cost/month	Employee cost/month	Employee saving vs. €63
100% Subsidy	€60.85	€0	€756/year
Split Pay (25%)	€16.75	€44.10	€226.80/year
Difference	−€44.10/month less	+€44.10/month more	−€529.20/year less

Frequently asked questions about the Split Pay model

Why exactly €15.75 and not a different amount?+

€15.75 is exactly 25% of the regular ticket price of €63. This threshold is decisive: it activates the statutory 5% business customer discount on the ticket. If the employer pays less than 25%, the discount doesn't apply and the ticket costs €63 again. Of course, you can also contribute more than 25% – the employer share increases accordingly.

Can I increase the employer share later?+

Yes, at any time. You can adjust the financing model for new or existing employees – including switching to 100% Subsidy or Salary Conversion. Jobticket+ supports all three models simultaneously.

How is the employee share collected?+

The employee share is collected automatically via monthly payroll deduction or directly via in-app billing, depending on configuration. The dashboard shows HR the current status of all tickets at any time.

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