Anniversary gift
The anniversary bonus is a special remuneration for an employee who is celebrating a milestone anniversary with an employer . This varies greatly depending on the company.
The amount of the anniversary bonus is often regulated in collective agreements. The ordinance on the granting of anniversary grants to federal officials and judges applies to federal civil servants.
Tax treatment
The payment of the anniversary gift is a so-called "remuneration for a multi-year activity". According to Section 39b, Paragraph 3, Sentence 9 of the Income Tax Act (EStG), this is to be taxed according to a separate procedure, which in individual cases can lead to a more favorable tax rate for this payment.
The anniversary bonuses used to be tax-free within the framework of exemption limits according to Section 3 No. 52 EStG old version. This regulation has been deleted without replacement.
Anniversary gifts as a company exercise
According to the case law of the Federal Labor Court, it is not sufficient for the classification of the anniversary bonuses as operational practice that employees have received these payments within the last 3 years. In the case of irregular payments of this type, the employer can, under certain circumstances, reduce or cancel these payments for future anniversaries.
Anniversary grants in the public service (federal government)
Civil servants in the state civil servant , soldier or judge be given a thanks certificate after 25, 40 and 50 years of service and an anniversary bonus after the anniversary with Regulation granted by the Federal:
- after 25 years - 350 euros
- after 40 years - 500 euros
- after 50 years - 600 euros
Anniversary donation in Bavaria
Extract from the ordinance on the granting of anniversary grants to civil servants and judges (Jubilee Grant Ordinance - JzV)
"§ 1
Anniversary gift
(1) 1 The civil servants of the state, the municipalities and the other corporations, institutions and foundations under public law under the supervision of the state receive an anniversary bonus and a certificate of thanks upon completion of a service period of 25, 40 and 50 years. 2 In addition, two working days can be granted leave of absence while continuing the services of the employer. 3 The municipalities, rural districts, districts and other corporations, institutions and foundations under public law that are under the supervision of the state may refrain from handing over a certificate of thanks.
(2) The provisions of this ordinance apply accordingly to judges.
§ 2
Amount of the anniversary grant
The anniversary bonus amounts to
- with a service period of 25 years 300, - Euro,
- with a service period of 40 years 400, - Euro,
- 500 euros for a 50-year service period. "
Individual evidence
- ^ BAG, judgment of July 28, 2004, Az. 10 AZR 19/04 , full text.
- ↑ Anniversary Grant Ordinance - JzV. In: Database Bavaria Law. Bavarian State Government, January 5, 2011, accessed on August 12, 2015 .
