Definicja employee savings bonus
In Germany, the employee savings bonus is paid by the state to people who are in direct paid employment (that is, people who are not self-employed) if the employer makes capital formation savings payments to the employee and the employee's taxable annual earnings do not exceed a specified amount.
The savings bonus is calculated on the basis of the savings amount with corresponding assessment thresholds multiplied by a fixed percentage.
Employers used to pay the employee savings bonus on a monthly basis and were then refunded the money by the tax office.
As of January 1990, the savings bonus is calculated by the tax office and paid to the employee once a year as part of the annual employment tax declaration.
Słownik i definicje SAPa na E.