Does a gas voucher count toward the bKV exemption limit?

Yes—and this point regularly leads to unplanned tax liabilities. The 50 euros apply to the total of all non-cash benefits received by an employee in a month, not to each benefit individually.

What Is Included

• Gift cards and prepaid cards
• Gas vouchers and designated-purpose vouchers
• Gift certificates and similar benefits in kind
• Job ticket, unless it is tax-exempt on its own

A Sample Calculation

A company introduces a supplementary health insurance plan with a monthly premium of 40 euros and, at the same time, issues a benefit-in-kind card worth 50 euros. The total amounts to 90 euros—the limit has been exceeded for both benefits. As a result, 90 euros are subject to income tax and social security contributions, even though each benefit individually would fall below the limit.

What follows from this

An assessment of current benefits must be conducted before a decision on the collective bargaining agreement is made, not after. Anyone who realizes only after the agreement has been signed that an existing benefit has already reached the limit is left with no choice but to either have it taxed or reduce the amount of the other benefit.

Assign intentionally

If multiple benefits are provided simultaneously, it’s worth carefully assigning them: Either the smaller monetary benefit is taxed at a flat rate, reserving the tax-free limit for the supplementary health insurance, or vice versa. Which option is more cost-effective depends on the contribution amount, the number of employees, and the applicable taxation model—the comparison should be calculated, not estimated.

Not everything counts

Certain benefits are exempt from tax on their own and do not count toward the exemption limit. Which ones apply in a specific case should be clarified with the payroll department—this determines how much leeway actually remains below the 50-euro threshold.