Internet that pays off
Internet access is fundamental to modern daily life. Support remote work, take internet costs off your employee's plate and offer a monthly allowance up to €50 for home internet costs as a benefit.
Use the Internet Benefit for private and business purposes.
Once submitted, monthly reimbursement is automatically repeated.
Taxed at a flat rate of 25% with no additional social security contributions for employees.
Up to €600 more net per year
Increase your employee’s salary up to €50 per month with the Internet Benefit for private and business use.
Low costs, big impact
The income taxes of the Internet Benefit lump sum are taxed at a flat rate of 25 %, plus the flat-rate solidarity surcharge and the flat-rate church tax (surcharge taxes). In addition, no social security contributions are due. Increase your employees' salary and save on employer costs. Only doing nothing would be cheaper.
Simplicity at its best
Save time and minimize the administrative effort for your employees (and yourself). Circula provides you with a contract attachment, which is signed by the employees, internet costs are submitted in the mobile app and automatically reimbursed every month.
Support remote work
With remote and hybrid work as the new normal, a decent internet connection is a basic requirement. Subsidize your employees' monthly internet costs to create the foundation for a decent remote workplace.
Sign a statement of internet expenses, add your internet costs in your mobile app and receive reimbursement.
No more administrative effort. After the set - up, your internet costs are automatically reimbursed to you each month.
Standard payroll integrations
Internet lump sum amounts can be seamlessly routed to LODAS, LuG or any other payroll system for payroll processing.
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Do you have any questions?
Applicable costs include basic fees for internet access (e.g. DSL or cable internet contract) and hardware and equipment costs (e.g. modem, connection, etc.).
No. The costs of using Circula are covered by your employer. For you as an employee, it simply increases your net salary.
No, the flat-rate Internet allowance can be granted regardless of whether the employee works from home or in the company office. Furthermore, it is not assumed that the private Internet connection is used for business purposes at all. The employee can also use the Internet 100% privately.
The Internet Benefit is set at a maximum of €50 per month.
According to § 40 Section 2 No. 5 EStG, employers can reimburse their employees expenses for internet use: “In derogation of paragraph 1, the employer may levy wage tax at a flat rate of 25 percent insofar as the employer transfers data processing equipment to employees free of charge or at a reduced price in addition to the remuneration owed anyway; this also applies to accessories and Internet access. The same shall apply to subsidies paid by the employer in addition to the wages owed in any case to cover the employee's expenses for Internet use.”
We make employees benefit
Use tax benefits to optimize your employees' wages and reduce your costs at the same time.