Von einer Gehaltserhöhung bleibt nach Abzug von Steuern und Sozialabgaben häufig nicht mal die Hälfte übrig. Da sollte man nach Wegen zu suchen, die dem Mitarbeiter einen größeren Nettonutzen bringen und den Arbeitgeber auch nicht mehr kosten: "Extras statt Gehalt". Ist der Arbeitgeber großzügig, lässt sich auch der Fiskus nicht lumpen. Hier zeigen wir Ihnen eine vorteilhafte Möglichkeit: Menüschecks oder Restaurantschecks.

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1. Der Steuervorteil beim Menüscheck

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Das sind die Bedingungen

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Wie Zuzahlungen des Arbeitnehmers berücksichtigt werden

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Statt Menüscheck auch Zuschuss erlaubt

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Menüschecks müssen nicht betriebsnah eingelöst werden

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2. Steuer und Sozialabgaben auf den Sachbezugswert

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Der geldwerte Vorteil wird vom Arbeitgeber pauschal versteuert

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Der geldwerte Vorteil wird über die Lohnabrechnung normal versteuert

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3. Menüschecks gegen Zuzahlung

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4. Menüschecks statt Gehaltserhöhung

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5. Menüschecks gegen Gehaltsverzicht

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Gehaltsumwandlung gilt auch bei der Sozialversicherung

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