Obligation to pay contributions for fuel vouchers and advertising space fees
According to a recent ruling by the Federal Social Court, fuel vouchers and remuneration for advertising space can constitute remuneration subject to social security contributions if they merely replace gross wages. This is also the case if these remunerations fall below the de minimis limit of EUR 44 relevant under tax law (BSG ruling of 23.02.2021 - B 12 R 21/18 R). Decision by the Federal Social Court on the "non-cash benefit"
