Take advantage of tax benefits and promote the private use of modern IT technology with motivational leasing for job phones & co.
Company mobile phones and other IT devices for all employees for private use? With salary conversion and our leasing concept “Job-Phone & more” this is no problem. The employer deducts the leasing instalments paid to AMS from the employee’s gross salary. If no salary deduction is possible, the leasing instalments do not apply. The employer is never subsequently charged. Not even in the event of increased wear and tear, damage or premature termination or return of the contract. The settlement of disruptive events takes place solely between AMS and the employee.
More technology from the gross
With the so-called Employee PC Programme (MPP), the federal government wants to encourage companies to provide employees with internet-capable IT hardware (smartphone, notebook, etc.) for private use. Therefore, AMS also offers motivational leasing for IT devices. With the AMS leasing concept, the employer is on the safe side.
Advantages for the employer
Monthly cancellable contract
No material and price risk
Fully digitalised processing
Leasing instalment only with wage/salary claim
No effort in the event of damage
No accounting according to IFRS 16
Advantages for the employee
Free choice of high-quality, state-of-the-art hardware
Tax savings through salary conversion
Nevertheless, no non-cash benefit arises for tax purposes
Unrestricted private use
All-round insurance cover
Purchase possible at the end of the term
Save taxes with a job phone & Co.
Modern means of communication are an important prerequisite for not having a Satusymbol Bicycle – also known as a company bike, job bike, company bike or business bike – is often superior to the car in inner-city traffic. No wonder, then, that more and more people are discovering the joy of cycling. Regardless of whether it is a classic bicycle or an electric bicycle or e-bike. Motivational leasing and the associated tax savings make even high-quality (electric) bicycles easily affordable for many employees. No wonder, then, that many employees are interested in a job bike. Those who use a job bike protect the environment and do something for their health. This is also in the interest of an employer.
Promoting a new mobility culture with Job-Phone & Co.
When a company offers its employees motivational leasing for a job bike, it is an important contribution to promoting a new mobility culture. But the job car is also a sign of appreciation. Especially if the company contributes to the costs of the job bike with its own subsidy. Therefore, the job bike is more than just a bicycle. It is also an instrument of employee loyalty. In this way, the job bike strengthens the employer brand. This should be an important argument for every company – especially in times of a shortage of skilled workers.
All-round protection for job phones & Co.
With the AMS leasing concept, employers and employees are fully protected against cost risks. The AMS provision package goes far beyond the usual insurance cover. As soon as the employee’s employment relationship or entitlement to remuneration ends, the employer is exempt from all costs. Nevertheless, the employee does not have to do without his job bike. He can continue to ride the job bike at low cost. In principle, it is also possible to buy or return the bike. If the employee accepts AMS’s offer to purchase the job bike at the end of the contract, the price advantage over the current value is taxed at a flat rate by AMS in accordance with § 37b EStG.
FAQ – JOB-PHONE & MPP
Why is salary conversion worthwhile?
With salary conversion, the employer deducts the vehicle costs from the employee’s gross salary. This reduces taxes and possibly social security contributions. If you want to know how your employer implements salary conversion, please contact the HR department.
Is a non-cash benefit taxable?
According to Section 8 (2) EStG, the use of a company vehicle for private purposes can be valued at a flat rate of 1% of the gross list price and taxed as a non-cash benefit. If the vehicle is also used for journeys between home and the first place of work, the imputed income increases. However, if you lease the vehicle together with your employer (rent-sharing), there is no imputed income. Instead, you pay a corresponding usage fee from your net income – directly to AMS.
How is salary conversion agreed?
Salary conversion is only recognised if the cash wage waiver has been legally agreed. This requires an amendment of the employment contract and a corresponding waiver of cash salary for the future. The amount of the salary waiver is basically irrelevant.
Is the amount of salary conversion limited?
In the case of company cars and company bicycles, the amount of salary conversion is generally not limited. The only prerequisite for tax recognition is that you legally waive future cash salary claims in the amount of the conversion amount.
Does salary conversion reduce the pension?
If your salary is still above the contribution assessment ceiling in the statutory pension insurance after the salary conversion, your pension entitlement does not change. If the salary is below this, the contribution payment for employee and employer decreases. AMS recommends using at least the contributions saved by the employer for an additional pension.
Talk with us
Do you want to use tax benefits for the purpose of employee retention? Do you want to promote a sustainable mobility culture? Do you want to know why motivational leasing for job phones or IT equipment excludes undesirable side effects? Then talk to us. We can do more than finance.