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<h3>Salary types: tax-free employee bonus 2026 acc. to  124 b Z 478 lit. f EStG</h3>
<div>From this web update on, the option " 124b(80n&gt;) (employee bonus)" for the period July to December 2026 has been made available. Please note that according to  124b(82n&gt; lit. f EStG), a time limit to the months July to December 2026 is provided. A check has therefore been created in the settlement control to check whether a salary type with this liability has been billed unauthorisedly in a month 7 in the year 2026. In this case, the note "Month M: payment of an employee bonus  124b(86n&gt; EStG is only displayed in the settlement check from 7/2026". </div><div><br></div><div>Furthermore, the statutory framework regulation that the tax-free employee profit sharing according to  3 par. 1 Z 35 EStG and the tax-free employee bonus according to  124b478 EStG in total must not exceed more than  3000 per year. This is also checked in the settlement check. </div><div><br></div><div>With the annual conversion to the year 2027, the characteristic of the salary type is changed to "undefined" because only the rule until the end 2026 is available for the time being. </div><div><br>For the tax exemption of employee premiums 2026, it is necessary that the payment is based on a rule that makes wages. These are as follows:<br></div><ul><li>Collective agreement<br></li><li>Company agreement due to collective agreement authorisation<br></li><li>Company agreement with trade union<br></li><li>if there is no works council, there is an obligation to pay the employer's employee bonus if there is a contract agreement for all employees. </li></ul><div><br></div>
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