Employees | Appropriate employer contribution
0 to 9 | 0% of the cost
10 to 249 | 50% of the cost
250 to 2.4999 | 75% of the cost
From 2,500 | 85% of the cost
Employees often take up vocational training and further education. However, further education and training costs a lot of time and money. Therefore, the employer can cover and reimburse the costs. There are ways in which the employee can reimburse the expenses free of contribution and tax. These are explained below.
There are further education and training courses that are not in the overriding interest of the employer, but also serve the private interest of the employee. These are therefore controllable. Nevertheless, § 3 No. 19 EStG stipulates that these may be tax-free. Therefore, tax-free are:
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.