Field help: (2022) Not directly assignable income-related expenses

Enter here all income-related expenses that cannot be directly assigned to the tax-free wages. These are to be distributed in the ratio of the tax-free income to the total income.

In addition to the allocation of the wages, the associated income-related expenses must also be allocated to tax-free and taxable income. First, you must make a direct assignment (for example, additional meals).

The other income-related expenses (e.g. work equipment, workwear) are to be allocated in proportion to the tax-free income in relation to the total income. The same applies to the tax-free reimbursement of income-related expenses by the employer.

If the total remaining income-related expenses after deduction of reimbursements ( tax-free and taxable income) are below the employee's allowance, the allowance is to be deducted primarily from taxable income.