Application costs
Application costs are expenses that an applicant incurs when looking for a job ( application ).
Tax law
The costs for posted job advertisements , application folders, photographs, copies of documents or the fees for the certification of certificates , postage, police clearance certificates , certificates, literature and courses for the job interview, etc. are income tax expenses . The applicant can claim it in his tax return .
Social law
An applicant can also have application costs reimbursed by the Federal Employment Agency via the placement budget according to Section 44 SGB III . For this he does not have to be registered as unemployed, but as a jobseeker and he has to submit a corresponding application beforehand. The Employment Agency is responsible for reimbursing application costs if there is no entitlement to ongoing benefits or if only unemployment benefits according to SGB III are received. If unemployment benefit II is received , the application must be submitted to the responsible job center . As a rule, a flat rate is set per application. However, the actual costs incurred can also be reimbursed. It is also possible for the employment agency or the job center to set an upper limit - usually annual - for the reimbursement of application costs. The flat rate and any upper limits can differ between the employment agency and the job centers and also between the job centers. As proof, the authorities usually require a list of the companies to which the applicant has applied and the respective cover letters; if necessary, the companies' response letters can also be requested. Currently, for example, at job centers in the state of Berlin, € 5 per proven application and an annual cap of € 260 are common. However, the application cost approach only applies to written applications for employment relationships subject to social insurance, but not to applications for internships. The flat rate approach for verbal and personal applications to companies is excluded.
civil right
If the applicant is invited to an interview by the potential employer, the applicant is entitled to reimbursement of his interview costs, i. H. usually the travel expenses. Regardless of whether this performance is successful or not, the usual costs of travel to and from the applicant must be reimbursed without an agreement having to be made beforehand. This results from § 670 BGB and is generally accepted in case law.
The employer can only avoid the reimbursement obligation if he informs the applicant beforehand that the costs will not be covered. When traveling by private car, these are often the flat tax rates for business trips . If the applicant comes by public transport, his expenses for a 2nd class train journey and other tickets will be reimbursed. It should be clarified with him beforehand whether the potential employer also bears flight costs. The same applies to further journeys with accommodation costs in a hotel. Proven expenses will be reimbursed for the expenses for meals or the tax travel allowance will be reimbursed. Travel costs for so-called blind applications or for an interview with an employer “on the loose” are usually borne by the applicant.
Web links
- Reimbursement of travel expenses to the interview and other interview costs. Haufe.de, September 17, 2012.
