Job ticket
Job tickets are route or time network cards with a special tariff (monthly or annual tickets ) that companies or authorities purchase from a regional or national transport company and that they pass on to their employees for their journeys with local public transport for a fee or free of charge . In most cases, the companies or authorities receive special conditions from the transport company in the form of tariff discounts and, if necessary, service extensions (e.g. take away options), which their employees benefit from.
Details
The job ticket serves to improve the environmental balance of individual companies. In this way, traffic jams and parking spaces can be reduced. In individual municipalities, e.g. B. Dresden , there is no need to provide evidence for individual parking spaces when participating in the job ticket.
A job ticket is based on a transport (framework) contract between a public transport company or a transport association and a company or authority for the benefit of their employees. Temporary workers, freelancers or interns are usually excluded from the agreement. It is personal and must not be passed on to others. If the job ticket is not issued by the employer to the employee free of charge, the employee withholds the collective wage from the employee's salary and takes care of accounting for the transport company.
The discounting of job tickets compared to time tickets of the general tariff, which can be purchased by anyone, is based on different models, depending on the transport company and negotiated contract, with some transport companies also offering several discount variants and combinations thereof:
Large customer discount : The company or the authority undertakes to purchase a minimum number of time-trial passes. The amount of the discount granted by the transport company depends on the number of tickets accepted and, if applicable, other factors such as the proportion of job tickets in relation to the size of the total workforce, the amount of a voluntary subsidy granted by the employer to its employees or the proportion of new public transport customers. Deutsche Bahn grants a 5% discount for a minimum purchase of 20 job tickets. From 2000 job tickets a discount of 13% is granted. The Verkehrsverbund Neckar-Alb-Donau (naldo) grants companies an additional discount of 5% if they contribute a voluntary grant of at least 10 euros to the job ticket. With this last discount variant, tax law aspects must be observed (see tax law).
Basic amount discount : With this model, the employer undertakes to pay the transport company a basic amount depending on the size of the workforce, regardless of how many employees purchase a job ticket. For the Rhein-Neckar transport association , the basic amount is EUR 9.50 to EUR 11 per employee, depending on the size of the company. In return, employees can purchase job tickets at a significantly reduced price.
Companies with a small number of employees and / or job ticket buyers usually cannot conclude a contract with transport companies. However, some transport companies allow associations of several companies or umbrella associations (such as the IHK) as contractual partners in order to achieve the minimum number (usually at least 20 to 50 ticket recipients or employees).
In the context of the discussions about local transport taxes or citizen tickets, the job ticket is a starting point for increasing the number of users or the income base of local public transport: The "mandatory job ticket" is based on the idea that employers are jointly responsible for the traffic flows caused by inbound and outbound commuters are (see also Versement transport ). By means of an obligation to contract under public law, they would be obliged to conclude job ticket agreements with the public authorities responsible for local public transport or their agents (e.g. local transport associations). A study by the Hamburg Institute sustainable strategies commissioned by the state of Baden-Württemberg sees no fundamental (constitutional) legal obstacles in the way of this consideration and considers it to be feasible under existing law. Basically, public transport is a public service of general interest. Under certain conditions, it is possible to oblige a definable group of people (here: employers in a community area adequately developed by local public transport) to connect to this public facility on the basis of the community ordinances with a statutory connection .
Tax law in Germany
Job tickets have been tax-free since 2019, but reduce the flat-rate distance fee . The tax relief also applies to private journeys in local public transport, which means that the tax-free job ticket can also be used during leisure time. The tax advantage does not apply if the ticket or the ticket cost allowance is granted as deferred payment. The bonus for buses and trains must be added to the salary.
Since 2020 (according to the Annual Tax Act 2019), self-financed job tickets can only be taxed at a flat rate of 25% through deferred compensation, while at the same time waiving the reduction of the deductible distance allowance as advertising costs. From the employees' point of view, this makes it possible to get a free job ticket without any loss of income-related expenses or other tax disadvantages. Employers benefit from easier recording and proof obligations, but then have to factor in the flat-rate wage tax of 25 percent in addition to the costs already borne for the job ticket.
Tax law in Austria
In order to promote the introduction of job tickets, the income tax law was last changed on January 1, 2013. If an employer provides employees with job tickets free of charge, the benefits in kind are made tax-free and free of additional costs if the job ticket relates to transport between home and work (route time card). In terms of tax law, this applies to works traffic. Only if transport companies do not offer route time cards, network cards are also considered tax-free benefits in kind.
Insofar as the employee participates financially in the acquisition of the job ticket, for example through salary conversion, this portion is taxable wages. The participations are tax-deductible as income-related expenses up to the amount of the commuter allowance.
Web links
Individual evidence
- ↑ a b BMF - Federal Ministry of Finance: Standard search - Findok Internet. In: findok.bmf.gv.at. Retrieved December 4, 2016 .
- ↑ Job ticket - DVB | Dresdner Verkehrsbetriebe AG. In: www.dvb.de. Retrieved August 26, 2019 .
- ↑ a b no. 2.1.1 of the tariff conditions of Deutsche Bahn for the purchase and use of job tickets; see {{web archive | text = archive link | url = https: //www.bahn.de/p/view/mdb/bahnintern/agb/job-ticket/mdb_234338_bedingungen_db_job-ticket_01_10_2016.pdf | wayback = 20170709101426 | archiv-bot = 2018 -04-17 08:31:26 InternetArchiveBot}}
- ↑ Large customer subscription & JobTicket. Cheap to work - mobile in your free time. In: www.h3nv.de. Heilbronner • Hohenloher • Haller Nahverkehr GmbH (HNV), accessed on August 26, 2019 .
- ↑ Deutsche Bahn AG, Passenger Transport Division, Marketing eCommerce: Information on DB job tickets on subscription. In: www.bahn.de. Retrieved December 4, 2016 .
- ↑ job ticket - naldo.de. In: www.naldo.de. Retrieved December 4, 2016 .
- ↑ Verkehrsverbund Rhein Neckar: VRN | Job ticket agreement. In: www.vrn.de. Retrieved December 4, 2016 .
- ↑ JobTicket. Verkehrsverbund Rhein-Sieg GmbH, accessed on August 26, 2019 .
- ↑ Heiner Monheim: Expert opinion on the financing of the transport systems in local public transport - ways of user financing or citizen ticket? Retrieved August 26, 2019 .
- ↑ Hamburg Institute sustainable strategies: Basic study of instruments for third-party financing for public transport in Baden-Württemberg. In: Ministry of Transport Baden-Württemberg. Retrieved April 24, 2019 .
- ↑ cf. E.g. §1 Abs. 1 ÖPNV-Gesetz Nordrhein-Westfalen in: http://www.lexsoft.de/cgi-bin/lexsoft/justizportal_nrw.cgi?t=155645561115826756&sessionID=182386396537842919&source=link&highlighting=idxnd16&templateID=document&chummyI , 2
- ↑ Tax-free from 2019: job tickets from the employer. Haufe , February 26, 2019, accessed August 26, 2019 .
- ↑ Law on further tax incentives for electric mobility and on changes to other tax regulations , cf. http://dipbt.bundestag.de/extrakt/ba/WP19/2517/251757.html
- ↑ Maximilian Krämer u. Rebecca Haß: A late Christmas present for environmental protection and the world of work? In: Legal Tribune Online . December 27, 2019, accessed January 1, 2020 .
- ↑ § 26 no. 5 EStG cf. https://www.jusline.at/26_Leistungen_des_Arbeitgebersdie_nicht_unter_die_Einkuenfte_aus_nichtselbstaendiger_Arbeit_fallen_EStG.html
- ↑ Job ticket. Conditions for tax exemption. In: wko.at. March 1, 2019, accessed August 26, 2019 .
