company excursion
Company outing or company trip is called a by employer -sponsored and approved mostly one-day excursion or a similar journey of the workforce of a plant or an authority with tourist and / or convivial offer. The company outing can be organized, for example, by the works council (Germany, Austria) or a party committee (Germany) or OK team (Switzerland), the employer himself, a travel agency or a bus company.
financing
There are various financing options for company outings. In this way, they can be financed entirely by the employer or with the employees sharing the costs. It is also possible that the employees pay for the company outings in full, but do not have to take time off or vacation .
Benefits of company outings
Although the company outing leads to a loss of work, many employers find it sensible from the point of view of improving the working atmosphere and strengthening team spirit. A study by Stanford University has shown that there is a clear connection between the quality of social ties and the commitment of team members.
Situation in Germany
Statutory accident insurance
As a company event in Germany, the company outing is protected by statutory accident insurance . In order for an outing to be officially recognized as a company outing, the legal framework must be met. Relatives of employees who take part in the company outing are not covered by statutory accident insurance.
Tax treatment
Usual benefits from the employer on the occasion of a company event are not part of the wages. Customary allowances in this sense exist, provided that the expenses for the individual employee per event do not exceed 110 euros ( tax exemption ; including sales tax ); A maximum of two events per year are eligible. To check this limit, all expenses, such as B. Travel expenses, restaurant bills or meal vouchers, tickets, expenses for room rental, music, artistic performances and small gifts (the latter up to a value of 40 euros) included. If relatives of employees take part in the events, the benefits are allocated to the respective employees.
In terms of sales tax, the amount of 110 euros is not an exemption, but an exemption limit . If this amount is exceeded, the input tax deduction is excluded from the expenses or is neutralized by taxation in accordance with Section 3 (9a) No. 2 UStG.
See also
Web links
Individual evidence
- ↑ GM Walton et al. a .: Mere belonging: The power of social connections . English (PDF, 611 kB). In: Journal of Personality and Social Psychology. Online at stanford.edu, accessed May 29, 2013.
- ^ German statutory accident insurance: An accident at work: What now? Company outings and parties ( Memento of the original from November 27, 2012 in the Internet Archive ) Info: The archive link was automatically inserted and not yet checked. Please check the original and archive link according to the instructions and then remove this notice. . Online at dguv.de, accessed on May 29, 2013.
