Almost all studio operators know that employers are entitled to spend 500 euros a year on each employee's health without incurring additional tax costs. However, very few people know that this is subject to certain conditions.
The main prerequisite for the measures is that the employer provides these up to 500 euros in addition to wages (§ 3, No. 34 EStG). The allowance is therefore not available for salary expenses.
The employer may reimburse the costs of health courses to improve the general state of health, the so-called primary prevention measures according to § 20, para. 1 SGB V and the costs of workplace health promotion according to § 20a, SGB V.
The prevention guideline
The "Prevention" guideline includes, for example, exercise habits, work-related physical stress, nutrition, company catering, stress management, relaxation, psychosocial stress, substance abuse (e.g. non-smoking courses).
Unfortunately, however, until today the legal regulation was that employers were not allowed to pay gym membership fees for their employees.
However, anyone who takes part in a yoga course to avoid stress-related health risks, for example, can have the costs of such a course reimbursed by their employer free of tax and social security contributions. This currently applies to clubs in general. We will be surprised to see how much the new Prevention Act opens the door for fitness studios at this point.
The Fitness-Initiative Deutschland (FID), the Bundesverband Deutscher Fitness- und Gesundheitsstudios e.V. (BVGSD) and the Deutsche Fitness und Aerobic Verband e.V. (DFAV) are working hand in hand to bring about legal changes.
Source: F&G
Published on: 1 March 2016