Payroll and short-time work allowance, pecuniary advantage car usage.
March 27, 2020 | 25,00 EUR | answered by Steuerberater Knut Christiansen
Hello,
as an employee with a gross salary of 6000 € per month in tax class 1.
So far, a fringe benefit (1% rule) of 500 € is shown/allocated on the payroll.
The company will be on 50% short-time work from April 1st.
How does this affect the fringe benefit?
Good day,
the pecuniary advantage remains part of your gross income even during short-time work, if the vehicle is still made available to you. The basic possibility of private use also continues unabated during short-time work.
So it is initially shown as gross salary on the payroll, with income tax and social security contributions calculated on it and then deducted from the net. Your net salary is therefore also reduced accordingly.
I hope this answers your question, otherwise feel free to ask for further clarification at no cost.
I would like to point out that this forum cannot replace a detailed and personal tax consultation, but is primarily intended to provide an initial tax assessment. By adding or omitting relevant information, the legal assessment of your issue could be different.
Best regards,
Knut Christiansen
Tax consultant
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