Remuneration in Kind Values in Germany

Scope of Functions

German Travel Expenses only

In German Travel Expenses, remuneration in kind - free meals paid by the employer - must be entered as receipts. These payments, currently 2,60 DEM for breakfast and 4,70 DEM for lunch or dinner, are calculated for taxation of the employee in Payroll.

In order to represent these payments in kind correctly in the travel expenses form and the statistical database, the relevant travel expense types must be especially indicated. As of Release 4.6A a new attribute is available: Payment and taxation of travel expense type. Here you specify whether the amounts entered with the travel expense type

Are to be reimbursed tax-free

Have already been paid by the company

Are to be taxed as additional amounts by the employee but not paid to the employee

Are to be taxed as additional amounts by the employee and paid to the employee

Effects on Customizing

Values for remuneration in kind could be recognized until now by the wage type stored for the travel expense type, because in the Wage type additional amounts field a wage type was stored, but the Wage type tax-free field remained empty. This procedure will, as of Release 4.6A, be replaced by an explicit entry in the Usage of travel expense type field.

If you use travel expense types for remuneration in kind values, in the IMG activity Create travel expense types for individual receipts store the option Amounts are to be taxed by the employee, no payment to the EE for the travel expense types you use for payment in kind (in the standard version HIN*) under Usage oftravel expense type versteuern, keine Auszahlung an den MA.