14.12.2016

Weihnachtsfeier und Weihnachtsgeschenke an Mitarbeiter – steuerrechtliche Aspekte

Alle Jahre wieder stellt sich im Dezember die Frage, wie Weihnachtsfeiern und Weihnachtsgeschenke an Mitarbeiter steuerlich zu behandeln sind. Den aktuellen Stand haben wir nachfolgend für Sie zusammengefasst: Weihnachtsfeier und Weihnachtsgeschenke für Mitarbeiter – Lohnsteuer/ Sozialversicherung/ Lohnnebenkosten? Sachzuwendungen (z.B. Autobahnvignette) an Mitarbeiter sind bis zu 186 € pro Jahr steuerfrei, Geldzuwendungen sind steuerpflichtig. Als Sachzuwendungen […]

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14.12.2016

10 Fragen rund um die betriebliche Weihnachtsfeier

Dezember ist der Monat der betrieblichen Weihnachtsfeiern und somit der Anlass, sich den arbeitsrechtlichen Fragen rund um die Weihnachtsfeier zu stellen. 1. Muss der Arbeitgeber eine Weihnachtsfeier ausrichten? Nein, das Ausrichten einer Weihnachtsfeier ist freiwillig. Ebenso können Arbeitgeber frei entscheiden, wann und wo eine etwaige Weihnachtsfeier stattfindet. 2. Muss der Arbeitgeber alle Mitarbeiter […]

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