Fleet Calculator · Perk Tax
When employees use the company fuel card for private trips, an imputed-income perk arises under §8 EStG. Calculate wage tax and social security impact — and compare with flat-rate taxation under §40(2) EStG (30%).
Employee taxes the perk at the personal wage tax rate. Subject to social security.
Employer pays 30% flat tax plus SolZ/church tax. Perk is exempt from social security (SvEV §1).
Simplified model. Real cases depend on contribution ceilings (BBG), health insurance supplement, number of children, marital status and denomination. Not tax advice — consult your payroll team or tax advisor.
Private use of a company fuel card is an imputed-income perk under §8(2) EStG and therefore subject to wage tax and social security. Two taxation routes exist with very different burdens on employee and employer.
The perk value is added to the employee’s gross salary. Wage tax at the personal marginal rate, full social security on both sides. The employee „feels“ the burden in net pay; the employer pays its SV share. Suitable when the employee is below the contribution ceiling and willing/able to carry the burden.
Employer pays a 30% flat wage tax plus solidarity surcharge and church tax. In exchange, the perk is exempt from social security (German Social Security Earnings Ordinance §1). Employee bears no net burden; employer carries it all. Useful as a benefit component or when the employee is above the contribution ceiling and SV savings are large.
DKV InstantFuel separates fueling per driver and card — every transaction is logged in the dashboard with date, station, litres and amount. This makes the perk verifiable per employee — important during wage-tax audits. Categorisation of „business“ vs „private“ in the dashboard replaces manual Excel lists.