Supplemental health insurance coverage – employer – cash or non-cash?
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If an employer, as the policyholder, takes out (group) supplementary health insurance for its employees for preventive examinations,inpatient supplementary benefits or dental prostheses, it pays the employees additional wages in the form of remuneration in kind because the employees are only entitled to insurance cover and not to cash benefits; this has been confirmed again by the Federal Fiscal Court.
This remuneration in kind is exempt from wage tax,
if its value together with that of other benefits in kind (e.g. goods vouchers) does not exceed the limit of 44 euros per month (cf. Section 8 (2) sentence 11 EStG).
If, on the other hand, an employer pays allowances to his employees on condition that the employees take out (private) supplementary health insurance, he is giving the employees money, i.e. cash wages, because the employees are only entitled to cash payments from the employer and not to benefits in kind (insurance cover).
The value of the allowance is then regularly subject to payroll tax and social security.
(For further comments and information, please see our Information Letter 11/2018).
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