Yes. With Hrmony, you can combine multiple benefits to create an attractive overall package for your employees. The benefits are considered separately for tax purposes and generally do not share common exemption limits.
⚠️ Note: This information is for your information only and does not constitute tax or legal advice. If you have any questions, please contact your tax advisor.
All Hrmony Benefits at a glance
| Benefit | Tax basis | Monthly maximum amount | Combinable? |
|---|---|---|---|
| Meal allowance | R 8.1 para. 7 no. 4 LStR | €115.05 | ✅ Yes |
| Non-cash benefit | § 8 para. 1 sentence 2 EStG | €50.00 | ✅ Yes |
| Mobility benefit | § 3 no. 15 EStG | Individual | ✅ Yes |
| Internet allowance | § 40 para. 2 sentence 1 no. 5 EStG | €50.00 | ✅ Yes |
| Hrmony gifts | R 19.6 LStR | €60 per occasion | ✅ Yes |
Popular combinations
Meal allowance + Non-cash benefit This combination is particularly popular. Both benefits are considered separately for wage tax purposes and do not share a common exemption limit. Employees can thus receive up to €165.05 per month tax-advantaged.
Non-cash benefit + Mobility benefit The non-cash benefit can be easily combined with the mobility benefit. The mobility benefit has its own tax basis (§ 3 no. 15 EStG) and does not affect the €50 exemption limit of the non-cash benefit.
Meal allowance + Internet allowance The internet allowance is based on § 40 para. 2 sentence 1 no. 5 EStG and is taxed at a flat rate by the employer. It is completely independent of the meal allowance and can be combined without any problems.
Non-cash benefit + Hrmony gifts Hrmony gifts are treated separately for tax purposes as occasion-related tokens of appreciation and do not affect the monthly €50 exemption limit of the non-cash benefit.
Important note on the €50 exemption limit
The €50 exemption limit applies per tax regulation. This means: If you combine several benefits that would all fall under the same €50 non-cash benefit exemption limit, the sum of these benefits may not exceed €50 per month.
Since meal allowance, mobility benefit, and internet allowance each have their own tax basis, they do not share this exemption limit with the €50 non-cash benefit – which makes combining them much easier.
Maximum monthly overall package (example)
| Benefit | Monthly amount |
|---|---|
| Meal allowance | up to €115.05 |
| Non-cash benefit | up to €50.00 |
| Internet allowance | up to €50.00 |
| Mobility benefit | individual |
| Total | over €215 + mobility |
Manage all benefits centrally via the Admin Portal
All Hrmony benefits are managed through the Hrmony Multi-Benefit Platform. You can flexibly activate, configure, and assign benefits individually per employee – all via the Hrmony Admin Portal.
👉 An overview of the most popular benefits can be found in the free Hrmony Benefit Report
Further information
- 📄 Is the €50 exemption limit affected by the meal allowance?
- 📄 Can the Hrmony non-cash benefit be combined with other benefits?
- 📄 How does Hrmony Mobility work?
Any questions? Our Operations Team is happy to assist you: 📧 operations@hrmony.de