{
  "id": 18320491,
  "title": "Steuererklärung: Bonus bekommen? So sparen Prämierte auch noch Steuern",
  "url": "https://urgent.news/2026/11/05/steuererklarung-bonus-bekommen-so-sparen-pramierte-auch-noch-steuern",
  "topic": "business",
  "section": "Business",
  "published": "2026-11-05T14:45:00.000Z",
  "source": {
    "name": "Handelsblatt",
    "slug": "handelsblatt",
    "url": "https://www.handelsblatt.com/finanzen/steuern-recht/steuern/finanzamt-so-vermeiden-beschaeftigte-steuern-auf-ihren-jahresbonus/100003952.html"
  },
  "original_language": "de",
  "account": "Bonus payments from employers are welcome news for both employees and the government. Usually, these special payouts attract tax and social security contributions, as long as the contribution limit has not been exceeded. For 2025, the limits were €101,400 for the pension fund and €69,750 for health insurance at the national level. Annual salary also includes holiday and Christmas money. Employers can give their employees a small gift by delaying the bonus payment to the following year, thereby avoiding tax and social security contributions. This is because the bonus is treated as being paid out throughout the year. The tax burden would be excessive if the bonus was counted in the month it was paid, as tax rates increase with income. Employers typically handle the correct taxation of bonuses, preventing employees from inadvertently triggering a tax declaration obligation. The employer first calculates the expected annual salary and the resulting income tax, then adds the bonus to this calculation. The difference between the two amounts is the income tax for the bonus. Alternatively, employees can receive part of their bonus in the following year, reducing their taxable income by a portion of their yearly earnings. The tax-free allowance for 2025 was €12,096, rising to €12,348 in 2026, and increasing further in 2027. If a bonus payment is postponed until 2026, the taxpayer would pay €252 less in taxes. The bonus remains completely tax-free if it goes into a company pension scheme or if the employer contributes to daycare fees. A company ticket is also tax-free. Other types of bonuses, such as stock options, meal allowances, and health course subsidies, are also tax-free, though they are subject to caps. Employees can receive up to €2,000 in stock options, €7.65 per workday for meal allowances, and €50 per month for certified health courses. Taxpayers can also receive up to €10,000 in cash bonuses without paying taxes or social security contributions. However, employers must pay 30% flat-rate tax on these bonuses. Bonus payments do not affect parental benefits, as they are considered \"other earnings\" not included in the calculation for parental benefits. The parental benefit is only calculated based on the average monthly income from the previous twelve months. This was ruled by the Federal Social Court (case v. 29.06.2017, BSG B 10 EG 5/16 R). Additionally, a recent court decision clarified that Christmas money cannot be reduced during parental leave, as decided by the European Court of Justice (case v. 21.10.1999, RS C-333/97). Parental leave eligibility depends on the employment contract. For more information, see the article published in February 2025, last reviewed and updated on October 19, 2026.",
  "summary": "Einige Chefs zahlen ihren Angestellten bei guten Leistungen Prämien. Je nachdem, wann und wie der Bonus ausgeschüttet wird, sinkt die Steuer – oder entfällt ganz.",
  "key_points": [],
  "editors_take": null,
  "illustration": null,
  "coverage": {
    "outlets": 1,
    "also_reported_by": []
  },
  "ai_generated": true,
  "disclaimer": "Summaries, key points and the editor’s take are written by software from other outlets’ reporting and may contain errors — always check the linked original."
}