On 24.4.2026, the Bundestag passed the draft of the Ninth Act amending the Tax Consultancy Act and amending other tax regulations. This also includes the new tax relief premium of €1,000 for employees.
The new Section 3 No. 11d EStG stipulates that employers can grant their employees tax-free benefits to mitigate increased prices up to an amount of €1,000. This tax-free amount applies regardless of whether the benefits are granted in the form of allowances or benefits in kind. It is sufficient if the employer makes it clear in any form that the benefit is related to the price increase. A further prerequisite for tax exemption is that the benefit additional is granted in addition to the wages owed in any case, i.e. in particular not by way of deferred compensation is financed.
As a rule, the tax exemption can be claimed separately for each employment relationship, i.e. also for successive employment relationships, up to the amount of € 1,000. However, this does not apply to several consecutive employment relationships with the same employer in the eligible period.
The tax-free benefits must be recorded in the payroll account. Other tax exemptions, valuation concessions or flat-rate taxation options (such as Section 3 No. 34a, Section 8 para. 2 sentence 11, Section 8 para. 3 sentence 2 EStG) remain unaffected by this and can be claimed in addition to the tax exemption listed here.
No social security contributions are due for the tax-free relief bonus to employees due to the tax exemption, as these benefits are not part of remuneration within the meaning of Section 14 SGB IV in accordance with Section 1 para. 1 sentence 1 no. 1 SvEV.
Validity: This regulation applies from the day after promulgation in the Federal Law Gazette until June 30, 2027.
Supplement 08.05.2026: The amendment to the Tax Consultancy Act passed by the Bundestag did not receive a majority in the Bundesrat on May 8, 2026. This means that the planned relief bonus of € 1,000 for employees will not come into force for the time being.