When travel expenses go through payroll, which parts are taxable and how the data gets into the payroll software. Employers can reimburse travel expenses to their employees tax-free up to the statutory maximum amounts. The reimbursement can be paid out directly or transferred with the next salary. If an amount exceeds the tax-free level, it must be taxed via payroll. Private employers reimburse travel expenses tax-free up to the amounts that would be deductible as income-related expenses, for example the per diems, proven accommodation costs and travel costs at €0.30 per kilometre. If the employer pays more, for example a higher mileage rate, the excess is wages subject to tax and social security. If the employer pays more than the tax-free per diem, it can tax the excess at a flat rate of 25%, as long as it does not exceed the allowance by more than 100%. For the employee, the payment then remains free of tax and social security. The overall calculation is even more favourable. The per diem, travel costs and overnight allowance of a trip are added together. The total remains tax-free as long as it does not exceed the sum of the tax-free individual amounts. The amount above this is taxed uniformly at a flat rate of 25%, at most up to the amount of the per diem. Anything beyond that is fully taxable. This makes it possible, for example, to tax a mileage rate above €0.30 at a flat rate instead of treating it entirely as wages. A calculation example can be found in the guide Save taxes through travel expense reporting. In addition to travel expenses, other expenses can also affect payroll, for example per diems that are not tax-free or a benefit in kind. It is important that these amounts are shown separately in the report so that payroll accounting takes them over correctly. Spesenfuchs shows taxable parts in the report, for example if a mileage rate exceeds €0.30. With expense groups, you set your own allowances. Spesenfuchs automatically taxes the part above the tax-free per diem at a flat rate of 25%. With a company setting, Spesenfuchs applies the overall calculation. For payroll, you export the data for DATEV LODAS, DATEV Lohn und Gehalt or Agenda LOHN. Legal basis and sources: § 3 no. 16 EStG, § 9 EStG, § 40 (2) EStG, R 3.16 LStR All features at a glanceCompare PRO and TEAM in detailIntegrationsTravel expenses in payroll
Tax-free and taxable parts
Flat-rate taxation of meals
Payroll-relevant expenses
How Spesenfuchs helps
Related features for payroll
The travel expense software for travel costs and expenses, with direct transfer to your accounting.
