From 1 January 2025, non-taxable payments for employees have been increased.
The most common payments are presented in the table below.
|
Type of payment |
Non-taxable amount until 31.12.2024. (EUR) |
Non-taxable amount as of 1.1.2025. (EUR) |
|
Bonus |
up to 1,120.00 annually |
up to 1,200.00 annually |
|
Awards to employees for 10 years of service |
up to 280,00 |
up to 300,00 |
|
Awards to employees for 15 years of service |
up to 336,00 |
up to 360,00 |
|
Awards to employees for 20 years of service |
up to 392,00 |
up to 420,00 |
|
Awards to employees for 25 years of service |
up to 448,00 |
up to 480,00 |
|
Awards to employees for 30 years of service |
up to 504,00 |
up to 540,00 |
|
Awards to employees for 35 years of service |
up to 560,00 |
up to 600,00 |
|
Awards to employees for 40 years of service |
up to 672,00 |
up to 720,00 |
|
Compensation for living apart from the family |
up to 280,00 per month |
up to 300,00 per month |
|
Disability grant |
up to 560,00 annually |
up to 600,00 annually |
|
One-time compensation in case of death of the employee's immediate family member |
up to 560,00 |
up to 600,00 |
|
Retirement payment |
up to 1.400,00 |
up to 1.500,00 |
|
Severance payment due to business-related and personally motivated terminations |
up to 896,00 for each completed year of service with that employer |
up to 960,00 for each completed year of service with that employer |
|
Severance payment due to work-related injury or occupational illness |
up to 1.120,00 for each completed year of service with that employer |
up to 1.200,00 for each completed year of service with that employer |
|
Payment for new-born babies |
up to 1.400,00 |
up to 1.500,00 |