Company health insurance as a business expense: Optimising tax advantages for companies
27 May 2025
Katrin Straub
Managing Director at nextsure
The company health insurance (bKV) is more than just a benefit – it can reduce your tax burden as a business expense. Find out how you can take advantage of this benefit and what tax aspects you need to consider to make up to fifty euros per employee per month tax-free.
The topic in brief and concise terms
Contributions to the company health insurance can be deducted as business expenses and can reduce the company's tax burden; for employees, the services are tax-free.
Up to 50 euros per month per employee can remain tax-free and exempt from social security contributions as a non-cash benefit if certain conditions are met.
If the 50-euro threshold is exceeded, there are various taxation models (individual, flat-rate, net wage) that should be selected carefully and with the assistance of a tax advisor.
Quick Facts: bKV as a Business Expense at a Glance
Contributions to company health insurance (bKV) can be claimed by businesses as operating expenses. This reduces the taxable profit and thus lowers the company's tax burden. For employees, the benefits from the bKV are generally tax-free.
Under certain conditions, the contributions for the employee also remain exempt from tax and social security contributions. In this case, the so-called fifty-euro non-cash benefit limit per month and employee applies. If this limit is exceeded, there are various taxation models. A careful review and documentation are essential for the recognition of the bKV as an operating expense.
Practical Part: The Company Health Insurance in Everyday Business – Examples and Calculations
The introduction of an occupational health insurance as a business expense raises practical questions. A central point is adherence to the fifty euro non-cash benefit exemption limit. Assuming a company pays forty euros per month per employee for the OHI and grants no additional non-cash benefits, this amount remains tax-free and exempt from social insurance for the employee. The company can fully deduct the forty euros as a business expense.
What happens if the fifty euro limit is exceeded? For instance, if the OHI contribution amounts to sixty euros monthly, the entire amount becomes taxable and subject to social insurance for the employee, unless a flat-rate taxation is chosen. Here are some options for this scenario:
Individual Taxation: The OHI contribution is treated like regular salary. This increases the employee's gross income and is subject to their personal tax rate.
Net Salary Taxation: The employer not only pays the OHI contribution but also covers the employee's taxes and social contributions. The employee's net income remains unchanged, making this the most costly option for the employer.
Flat-rate Taxation: Under certain conditions, the employer can pay the income tax at a flat rate, for example at thirty percent according to § 37b EStG.
The correct booking in the payroll is crucial. An appropriate supplementary health insurance as OHI can become a real benefit for both parties. The precise calculation should always be done with a tax advisor to find the optimal solution for the company.
Expert Depth: Legal Basics and Design Tips for Occupational Health Insurance as a Business Expense
The tax treatment of occupational health insurance as a business expense is anchored in the Income Tax Act (EStG). According to § 4 Para. 4 EStG, expenses incurred by the business are deductible as operating expenses. This includes the employer's contributions to the bKV. It is important that the employer is the policyholder and that the employee has no claim to a cash payment instead of insurance cover, in order to employ the non-cash benefit rule according to § 8 Para. 2 Sentence 11 EStG.
Our expert tip: Create a benefits scheme. This document states that the bKV is an additional voluntary benefit from the employer and not part of the salary owed. This underlines its nature as a non-cash benefit and can prevent discussions with the tax office. The tax exemption according to § 3 No. 1a EStG applies to the benefits that the employee receives from the bKV.
When exceeding the fifty-euro exemption limit, flat-rate options can be considered:
Flat-rate taxation according to § 37b EStG: With a rate of thirty percent (plus Soli and possibly church tax), benefits of up to ten thousand euros per year and employee can be taxed at a flat rate. It should be noted that this must then be done uniformly for all such benefits in the financial year.
Flat-rate taxation according to § 40 Para. 1 Sentence 1 No. 1 EStG: This option is available for other benefits (requiring e.g. annual premium payments) of up to one thousand euros per year and employee with a large number of employees (often starting at twenty) and can lead to social security exemption. An application to the company location’s tax office is necessary for this.
The co-insurance of family members is often possible; the tax treatment depends on the specific arrangement and should be examined separately. It is advisable to carefully review the details of a private health insurance within the bKV context. The complexity of the regulations makes consultation with your tax advisor essential to optimally design occupational health insurance as a business expense.
Demarcation and Combination Options: bKV and Workplace Health Promotion
It is important to distinguish between corporate health insurance (bKV) and tax-free health promotion according to § 3 No. 34 of the Income Tax Act (EStG). While the bKV primarily aims at security in case of illness and offers improved medical services, health promotion focuses on preventive measures. Employers can spend up to six hundred euros per employee per year tax-free and without social insurance for certified courses on stress management or back training.
These two instruments are not mutually exclusive but can complement each other effectively. A company can, for example, offer bKV that covers dental prostheses and chief physician treatment, while also financing yoga courses as part of health promotion. The bKV contributions fall under the fifty-euro in-kind allowance limit or are taxed at a flat rate, whereas expenses for yoga courses can fall under the six hundred-euro limit of § 3 No. 34 EStG. This creates a comprehensive package for employee health. The occupational pension scheme is another component of employee benefits and should be considered separately.
The path to the optimal bKV solution: Consulting and Implementation
The selection and introduction of company health insurance require careful planning. To begin with, the needs of the employees and the financial capabilities of the company should be analysed. There are numerous providers and tariff models that differ significantly in terms of scope and cost. Therefore, comparing different offers is essential. HanseMerkur, for example, offers special company health insurance tariffs tailored to different company sizes and industries.
The tax component should be considered from the outset. Consult with your tax advisor to determine which tax model (non-cash benefit, lump-sum taxation) is most advantageous for your company. DKV points out that the internal conditions of each employer vary, and the tax implications of the contract design must be assessed individually. Clear communication about the new benefit to employees is crucial for acceptance. Also, consider the possibility of writing off direct insurance against taxes as part of your overall strategy for employee benefits. With a well-thought-out approach, company health insurance becomes a valuable tool for your business.
Request an individual risk analysis now: Have your insurance situation checked free of charge and receive concrete optimisation suggestions.
More useful links
Haufe offers a detailed article on the tax treatment of corporate health insurance.
Wikipedia provides a comprehensive overview of corporate health insurance.
PKV-Verband shares a press release on the success of corporate health insurance as a model for better provision.
Handelsblatt highlights the growing popularity of corporate health insurance among companies.
Bundesgesundheitsministerium provides information on the topic of workplace health promotion.
IHK München informs about the tax aspects of workplace health promotion.
AOK explains the tax incentives for measures related to workplace health promotion.
Statistisches Bundesamt (Destatis) provides data on healthcare expenditure in Germany.
GKV-Spitzenverband offers information on prevention and workplace health promotion.
FAQ
Kann ich die betriebliche Krankenversicherung immer als Betriebsausgabe absetzen?
Ja, die vom Arbeitgeber getragenen Beiträge zur betrieblichen Krankenversicherung sind grundsätzlich als Betriebsausgaben nach § 4 Abs. 4 EStG abzugsfähig, da sie betrieblich veranlasst sind. Dies gilt auch für eine eventuell anfallende Pauschalsteuer.
Was passiert, wenn der bKV-Beitrag die 50-Euro-Freigrenze übersteigt?
Übersteigt der Wert des Sachbezugs (inklusive bKV und ggf. anderer Sachbezüge) die 50-Euro-Freigrenze, wird der gesamte Betrag für den Mitarbeiter steuer- und sozialversicherungspflichtig, es sei denn, der Arbeitgeber wählt eine Form der Pauschalversteuerung (z.B. nach § 37b EStG oder § 40 EStG).
Müssen meine Mitarbeiter Steuern auf die Leistungen aus der bKV zahlen?
Nein, die von den Mitarbeitern empfangenen Leistungen aus der betrieblichen Krankenversicherung, wie beispielsweise Zuschüsse zu Sehhilfen oder Zahnersatz, sind für die Mitarbeiter steuerfrei gemäß § 3 Nr. 1a EStG.
Welche Rolle spielt die Versorgungsordnung bei der bKV?
Eine Versorgungsordnung ist empfehlenswert, um klarzustellen, dass die bKV eine freiwillige Zusatzleistung des Arbeitgebers ist und nicht Teil des regulären Gehalts. Dies stützt die Argumentation für die Behandlung als Sachbezug und kann helfen, steuerliche Nachteile zu vermeiden.
Kann ich auch Familienangehörige meiner Mitarbeiter über die bKV mitversichern?
Ja, viele bKV-Tarife ermöglichen die Mitversicherung von Familienangehörigen. Die steuerliche Behandlung dieser Beiträge muss jedoch gesondert betrachtet werden, da dies als zusätzliche Zuwendung an den Mitarbeiter oder als Zuwendung an Dritte (§ 37b EStG) gelten kann. Eine Klärung mit dem Steuerberater ist hier ratsam.
Ist die betriebliche Krankenversicherung dasselbe wie die betriebliche Gesundheitsförderung nach § 3 Nr. 34 EStG?
Nein, das sind zwei unterschiedliche Dinge. Die bKV sichert Krankheitskosten ab. Die Gesundheitsförderung nach § 3 Nr. 34 EStG ermöglicht steuerfreie Zuschüsse des Arbeitgebers (bis 600 Euro jährlich pro Mitarbeiter) für zertifizierte Präventionskurse (z.B. Bewegung, Ernährung). Beide Maßnahmen können aber kombiniert werden.
