Some employees receive a bonus payment from their employer as a result of the corona pandemic.
Do you have to cede any of this?
Some employers voluntarily pay their employees a so-called
Corona *
premium
.
Is the bonus payment tax-free or do employees have to give up some of it?
There is a limit: the premium is tax-free up to a maximum of 1,500 euros.
It does not matter whether the
payment is made
monthly or as a one-off payment, as the
Stuttgarter Nachrichten describes
in its online edition.
In this way, the employer can also split the tax-free bonus - the main thing in any case is that the total of 1,500 euros is not exceeded.
Corona bonus: Tax-free 1,500 euros in addition to wages
"If the employer wants to pay a higher amount, employees have to pay tax on the difference," as the portal
stuttgarter-nachrichten.de
reports.
Another requirement for the
tax-free Corona bonus of up to 1,500 euros
is that it be granted “in addition to the wages owed anyway”.
In other words: the paid bonus must not replace wages.
Also read
: Important for taxpayers: How to save a lot of money at the turn of the year 2021/2022
Corona bonus tax-free until the end of March 2022
Employers have been
able to
pay
their employees such a
tax-free corona bonus of up to 1,500 euros
since March 2020
- the regulation had in the meantime been extended to March 2022. For example, if a company paid its employees a corona bonus of 1,000 euros in 2020
,
a bonus of 500 euros
can now be
granted
until March 31, 2022
, as the German Press Agency (dpa) clearly shows using an example made. However, anyone who has already received 1,500 euros as a corona bonus from their employer in 2020, for example, cannot receive another tax-free payment this year or next. Good to know: Who has
two or more employment relationships
with a
different employer
have, are allowed to receive the bonus of up to 1,500 euros for each employment relationship - even within a calendar year.
The money can be paid out to full-time or part-time employees, as the online edition of the
Stuttgarter Nachrichten
also described, as well as to mini-jobbers.
"The employment remains a 450-euro mini-job, since the special payment is a tax-free and social security-free benefit," as the mini-job center had informed on its blog (as of June 10, 2021), among other things.
Also interesting:
employees can expect that much Christmas bonus in 2021
When do taxes for the corona premium become due?
What will apply to employees if the regulation expires at the end of March 2022?
Even after that, employers are still likely to pay out bonuses, according to the report on
stuttgarter-nachrichten.de
(as of October 19);
“These then have to be taxed if the deadline is not extended again”.
(ahu) * Merkur.de is an offer from IPPEN.MEDIA.