Financial accounting meets payroll accounting

News on company events

• Term.
• Allowance in wage tax.
• Costs to be included.
• Consideration of accompanying persons.
• Flat-rate option
• Input tax deduction.
• Differentiation from benefits in kind on the occasion of a round employee anniversary.

"Perennial issue" company car provision

• Determination of the non-cash benefit according to the flat-rate value and logbook method.
• Allowances for additional payments by the employee/family trips home/double housekeeping.
• Regulations for electric and hybrid vehicles and (electric) bicycles.
• Differences between wage tax and sales tax.

Travel expenses and the interface to payroll accounting

• Consideration of additional meal expenses subject to income tax.
• Three-month period.
• Meals provided by the employer.
• Taxation of the non-cash benefit value.
• Business-related hospitality.
• Capital letter M.

Attentions and gifts

• From the perspective of financial accounting and payroll accounting.
• Different groups of recipients.
• The provisions of § 37b EStG.

Exemption limit for benefits in kind 50 €

• Differentiation between cash wages and remuneration in kind.
• Which benefits in kind are included.
• Addition: in addition to the wages owed anyway.
• Effect of benefits taxed at a flat rate on the exemption limit.