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Flat rate for employees increased: This is how high the flat rate for income-related expenses is retrospectively from January 2022

2022-05-23T08:23:08.847Z


Flat rate for employees increased: This is how high the flat rate for income-related expenses is retrospectively from January 2022 Created: 2022-05-23Updated: 2022-05-23, 10:16 am By: Franziska Kaindl The employee lump sum was increased to 1200 euros retrospectively to January 1st. © Sascha Steinach/IMAGO Anyone who submits a tax return has certainly heard of the employee lump sum – or lump su


Flat rate for employees increased: This is how high the flat rate for income-related expenses is retrospectively from January 2022

Created: 2022-05-23Updated: 2022-05-23, 10:16 am

By: Franziska Kaindl

The employee lump sum was increased to 1200 euros retrospectively to January 1st.

© Sascha Steinach/IMAGO

Anyone who submits a tax return has certainly heard of the employee lump sum – or lump sum for income-related expenses.

That's how high it will be in 2022.

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

You can find out below what this is and whether it also applies to you.

Definition: What is an employee lump sum?

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

These are "

expenditures for the acquisition, securing and maintenance of income

" (§ 9 Para. 1 Clause 1 Income Tax Act, EStG).

This includes "all expenses that are caused by the profession" (R 9.1 para. 1 sentence 1 wage tax guidelines, LStR).

This means

that you can claim expenses that you have incurred as a result of your job in your tax return

.

Specifically, this can include the following expenses:

  • work equipment

  • application costs

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

  • contributions to professional associations

  • Account Maintenance Fees

  • Expenses for trips between home and first place of work

It is important to note that the employee lump sum is

only available for income from non-self-employment

.

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

What is the employee allowance?

The income-related expenses can be stated as

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

in the tax return.

The employee allowance is 1,200 euros per year

.

This is deducted from the income from non-self-employment, i.e. the gross wage, in the income tax assessment.

Any remaining income after that is taxed.

However, the flat-rate income-related expenses cannot lead to negative income.

If your wages are below the euro limit, the employee lump sum reduces your income to zero euros.

However, it does not lead to negative income, so you do not have to worry about losses.

If no or only

low income-related expenses

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 income-

related expenses exceed the flat rate of 1,200 euros

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

The amounts must be documented.

Flat-rate income-related expenses for married couples, mini-jobbers and pensioners

Married couples

can each state their “own” flat-rate income-related expenses – a total of 2,400 euros if the income of both partners comes from non-self-employed activities.

The lump sum cannot be transferred to the partner or third parties.

also read

Deduct up to 5,200 euros from the tax: Which garden work you can declare in the tax return

Energy lump sum for pensioners too: This way you can even get the money when you retire

Anyone who has a

marginal job

(e.g. mini-job) cannot claim any income-related expenses and therefore cannot state a flat-rate income-related expense.

Persons with a second employment relationship only receive the employee allowance once.

For

pension recipients

, for example

pensioners

, the following applies: You may use a flat-rate amount of EUR 102 per year for income-related expenses.

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

What applies to the employee lump sum in the case of multiple employment relationships?

Even if you have a second job, you will only receive the employee allowance once.

It is also not possible to claim income-related expenses for the second employment relationship in addition to the employee allowance.

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

You do not have to state the income-related flat-rate separately 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 flat-rate amount, enter these in

Appendix N

of the tax return.

(fk)

Source: merkur

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