So-called Corona bonus for instructors
November 15, 2020 | 35,00 EUR | answered by Steuerberater Knut Christiansen
Dear Sir or Madam,
Is it possible for instructors who receive a reimbursement according to § 3 No. 26 EStG to also receive an additional grant ("Corona bonus") according to § 3 No. 11a EStG? This concerns a privileged activity in a non-profit organization. I am wondering if in this case the instructor is considered as an "employee" within the meaning of paragraph 11a.
Thank you very much for your response.
Kind regards.
Good day and thank you for using frag-einen.com!
I would like to answer your question as part of an initial consultation.
Basically, it depends on whether the activity as a trainer is carried out as self-employed part-time or as an employee. Section 611a of the German Civil Code (BGB) regulates the following (legal definition of the employee concept):
(1) By the employment contract, the employee is obliged to perform work in personal dependence on instructions and under the authority of another. The right to give instructions may relate to the content, execution, time, and place of the work. A person is bound by instructions if they cannot essentially shape their work freely and determine their working hours. The degree of personal dependence also depends on the nature of the respective activity. In order to determine whether an employment contract exists, an overall assessment of all circumstances must be made. If the actual implementation of the contractual relationship shows that it is an employment relationship, the designation in the contract is irrelevant.
According to a judgment of the Higher Labor Court Munich, honorary trainers are not considered employees, in particular, the trainer lump sum only reimburses expenses incurred and does not constitute wages (https://www.iww.de/vb/vereinsmanagement/arbeitsrecht-uebungsleiter-sind-keine-arbeitnehmer-f86052).
Therefore, there would be no employee status, so an additional coronavirus bonus could not be granted.
I would recommend having the contractual relationship examined by an employment lawyer. Depending on the assessment, you could then decide whether to pay the bonus or not.
Please feel free to contact me if you have any further questions. Otherwise, I wish you a pleasant Sunday!
Kind regards,
Knut Christiansen
Tax advisor
