The legal basis for reimbursements by Hrmony is §8 para. 2 sentence 6 EStG in conjunction with the applicable wage tax guidelines (R 8.1 para. 7 no. 4 LStR).
Each employee has a fixed monthly credit at their disposal. The form in which the official remuneration in kind is taxed is also set - either by the employee as a personal contribution or by means of dynamic flat-rate tax by the employer. The maximum reimbursement per working day is currently € 7.67 (2026) for up to 15 days, i.e. up to € 115.05 in total.
Hrmony compares the purchased items on the receipts and checks whether they can be valued at the official non-cash benefit value in accordance with the applicable guidelines and whether they are reimbursable food or meals. The calculation itself is then carried out automatically using the specified values.
How does Hrmony determine the reimbursement for employees?
