{"id":14033,"date":"2025-05-04T20:12:59","date_gmt":"2025-05-04T18:12:59","guid":{"rendered":"https:\/\/www.spesenfuchs.de\/?page_id=14033"},"modified":"2026-11-15T03:20:36","modified_gmt":"2026-11-15T02:20:36","slug":"travel-expenses-in-payroll","status":"publish","type":"page","link":"https:\/\/www.spesenfuchs.de\/en\/glossary\/travel-expenses-in-payroll\/","title":{"rendered":"Travel expenses in payroll"},"content":{"rendered":"<br \/>\n<section  class='av_textblock_section av-lex-text-ff0fc9dd4fd4566b33a1d5206ed71dea '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><p>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.<\/p>\n<h2>Tax-free and taxable parts<\/h2>\n<p>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 \u20ac0.30 per kilometre. If the employer pays more, for example a higher mileage rate, the excess is wages subject to tax and social security.<\/p>\n<h2>Flat-rate taxation of meals<\/h2>\n<p>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.<\/p>\n<p>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 \u20ac0.30 at a flat rate instead of treating it entirely as wages. A calculation example can be found in the guide <a href=\"https:\/\/www.spesenfuchs.de\/en\/save-taxes-through-travel-expense-reporting\/\">Save taxes through travel expense reporting<\/a>.<\/p>\n<h2>Payroll-relevant expenses<\/h2>\n<p>In addition to travel expenses, other expenses can also affect payroll, for example per diems that are not tax-free or a <a href=\"https:\/\/www.spesenfuchs.de\/en\/non-cash-compensation-for-travel-expenses\/\">benefit in kind<\/a>. It is important that these amounts are shown separately in the report so that payroll accounting takes them over correctly.<\/p>\n<h2>How Spesenfuchs helps<\/h2>\n<p>Spesenfuchs shows taxable parts in the report, for example if a mileage rate exceeds \u20ac0.30. With <a href=\"https:\/\/www.spesenfuchs.de\/en\/individual-flat-rates\/\">expense groups<\/a>, 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.<\/p>\n<p class=\"src\">Legal basis and sources: <a href=\"https:\/\/www.gesetze-im-internet.de\/estg\/__3.html\" target=\"_blank\" rel=\"noopener\">\u00a7 3 no. 16 EStG<\/a>, <a href=\"https:\/\/www.gesetze-im-internet.de\/estg\/__9.html\" target=\"_blank\" rel=\"noopener\">\u00a7 9 EStG<\/a>, <a href=\"https:\/\/www.gesetze-im-internet.de\/estg\/__40.html\" target=\"_blank\" rel=\"noopener\">\u00a7 40 (2) EStG<\/a>, R 3.16 LStR<\/p>\n<\/div><\/section><br \/>\n<br \/>\n[av_hr class='invisible' icon_select='yes' icon='ue808' font='entypo-fontello' position='center' shadow='no-shadow' height='50' custom_border='av-border-thin' custom_width='50px' custom_margin_top='30px' custom_margin_bottom='30px' custom_border_color='' custom_icon_color='' av-small-hide='aviaTBav-small-hide' av-mini-hide='aviaTBav-mini-hide' id='' custom_class='' av_uid='av-k3y7pcut' admin_preview_bg='']\r\n\r\n[av_button 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