The interest saving for a loan, which results from a particularly reasonable interest rate, can be remuneration in the form of imputed income. The SAP system automatically calculates the imputed income (or interest rate advantage), that an employee incurs from a loan. This is the result of the difference between the debit interest and the reference interest rate, as the debit interest awarded by the employer is often significantly less than the usual reference interest rate awarded by the bank.

To find out the statutory bases for inputed income, see the employment tax guidelines.

The exemption limit, which is currently 5,000 DM is automatically taken into consideration during payroll.