The varying values for the wage type “flat rate" are the result of the dynamic calculation of the official non-cash benefit value – a process that Hrmony applies individually for each employee.
⚠️ Note: The following information is for your information only and does not constitute tax or legal advice. If you have any questions, please contact your tax advisor directly.
Why does the value vary?
The official non-cash benefit value, which can be taxed at a flat rate by the employer, is calculated individually by Hrmony for each employee and each reimbursement day. The amount depends directly on the total of the submitted receipts.
This means:
- The higher the submitted receipt, the more the taxable non-cash benefit value is reduced
- From a receipt value of €12.24 (as of 2026), the flat-rate tax is completely waived
- In this case, the value for the wage type “flat rate” is €0.00 – the entire reimbursement is then made via the wage type “tax-free”
Overview: How does the flat rate behave?
| Receipt amount | Flat-rate taxable portion | Tax-free portion |
|---|---|---|
| Under €4.57 | Full non-cash benefit value (€4.57) | Reduced |
| Between €4.57 and €12.24 | Reduced (proportionally) | Increased |
| From €12.24 | €0.00 | Maximum tax-free portion |
What does this mean for the payroll file?
Two wage types can therefore appear in the payroll file:
| Wage type | Description |
|---|---|
| Flat rate | The taxable non-cash benefit value – varies depending on the receipt amount, can also be €0.00 |
| Tax-free | The tax-free employer portion – increases with higher receipt amounts |
Further information
- 📄 The dynamic calculation of the flat-rate tax
- 📄 How does Hrmony determine the reimbursement for employees?
- 📄 The two parts of a digital meal voucher
Any questions? Our Operations Team will be happy to assist you: 📧 operations@hrmony.de