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What is an employee lump sum - and where is it entered?

2021-09-20T12:36:18.945Z


Anyone filing a tax return has probably heard of the employee lump sum - or income-related expenses lump sum. That's behind it.


Anyone filing a tax return has probably heard of the employee lump sum - or income-related expenses lump sum.

That's behind it.

Anyone who has ever dealt with the tax return has come across the term employee lump sum (or income-related expenses lump sum or income-related expenses lump sum).

In the following you will find out what it is and whether it also applies to you.

Definition: what is a flat-rate employee allowance?

As an employee, you can state income-related expenses in your tax return.

These are “

expenses for the acquisition, security and maintenance of income

” (Section 9 (1) sentence 1 of the Income Tax Act, EStG).

This includes "all expenses that are caused by the job" (R 9.1, Paragraph 1, Clause 1 of the income tax guidelines, LStR).

In other words:

You can claim expenses that you have incurred due to your occupation in your tax return

.

Specifically, this can include the following expenses:

  • Work equipment

  • Application costs

  • Costs for work and service clothing (if this is typical work clothing, e.g. doctor's coat, safety shoes or uniforms)

  • contributions to professional associations

  • Account management fees

  • Expenses for journeys between home and first place of work

It is important: The employee lump sum is

only available for income from non-self-employed work

.

It cannot therefore be applied to income from self-employment, renting or leasing.

Also interesting

: Tax return: What Elster really brings - and what you should know when saving.

How much is the employee lump sum?

The income-

related

expenses can be

stated as

a lump sum or on the basis of individual proofs of the costs

in the tax return.

The employee lump sum is 1,000 euros per year

. This is deducted from income from non-self-employed activities, i.e. the gross wages, when assessing income tax. Any income that remains after that is taxed. However, the flat rate for income-related expenses cannot lead to negative income. If your wages are below 1,000 euros, the employee lump sum reduces your income to zero.

If no or only

low advertising costs have been

incurred, the tax office may not reduce the lump sum.

Not even if the employment relationship has not existed for the whole year.

If the

advertising costs exceed the lump sum of 1,000 euros

, employees can claim the higher amount in their tax return.

The amounts must be documented.

Also read

: Five legal tricks for your tax return: It's that easy to get your money back now.

Lump sum for income-related expenses for married couples, mini-jobbers and pensioners

Married couples can

each state their "own" income-related expenses - a total of 2,000 euros if the income of both partners comes from non-self-employed activities.

The flat rate cannot be transferred to the partner or third parties.

Anyone who has

marginal employment

(e.g. mini-job) cannot claim any income-related expenses and therefore cannot state a lump sum for income-related expenses.

People with a second employment relationship receive the employee lump sum only once.

For

pension recipients

, for example

retirees

, the following applies: You can use a flat-rate amount of € 102 for income-related expenses.

However, it is also possible to prove the income-related expenses individually and thus claim higher income-related expenses in the tax return.

Find out here

: Money back after working from home: What you should state in your tax return.

Where is the employee lump sum stated in the tax return?

You do not have to state the flat rate for income-related expenses in the tax return, as it is

automatically taken into account

by the responsible tax office

. However, if you have income-related expenses that exceed the lump sum, please enter them in

Appendix N of

the tax return.

(fk) * Merkur.de is an offer from IPPEN.MEDIA.

Source: merkur

All life articles on 2021-09-20

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