Due to the current corona crisis, employers can pay their employees aid or support in the form of a corona premium for employees up to a total amount of EUR 1,500 until 31.12.2020, either tax-free and non-contributory in the social security system or as a tax-free payment in kind.
What are the conditions for payment of a Corona bonus to employees?
Corona bonus for employees – Conditions
A condition for payment to employees is that the allowances or benefits (corona premium) resulting from the corona crisis are paid in addition to the salary already owed and are paid to mitigate the additional burden of the corona crisis.
The maximum amount for a tax-free allowance or support is the amount per employee up to a maximum of EUR 1,500. The special payment can also be paid out to employees in partial amounts until the end of 2020. It is irrelevant whether the employee is employed on a full-time or part-time basis or whether he or she is a low paid employee.
However, in the case of a spouse employment relationship, the granting of this allowance or support must also be customary among strangers.
The Corona premium can be paid separately for each employment relationship. Consequently, the tax-free maximum amount of EUR 1,500 per employment relationship may be used. However, this does not apply if the employee has exercised several employment relationships with the same employer during the calendar year.
Reminder: Submit a new application for short-time work allowance if necessary
If your company or a part of your company is currently still on short-time work, check for which period of time the Agentur für Arbeit has granted you the short-time work allowance when you first applied for it. Once the period of approval has expired, you must submit a new application to the Agentur für Arbeit, otherwise you will lose your entitlement to monthly reimbursement of the short-time work allowance by the Agentur für Arbeit.
Crisis situations require quick help & support
Further helpful information can be found at the ACCONSIS Corona Task Force Service.
‚ACCONSIS Corona Task Force‘ by e-mail
If you would like to be regularly informed about the latest news of the ‘ACCONSIS Corona Task Force’ by e-mail, please let us know and sign up for our special “Corona” newsletter:
Do you still have questions about the Corona bonus?
If you have any questions about this or about wage tax and social security law in general, Ms. Pia Lösch, Head of the Wages & Salaries department, will be happy to assist you.
+49 89 547143
or by e-mail