Legal innovations and changes for 2021
From the beginning of 2021, there will again be legal innovations and changes. We have briefly summarized the changes that will apply from 01 January 2021.
Increase in commuter allowance from January 2021
From 01.01.2021, the commuter allowance will be paid from the 21st kilometer on 0,35 € / kilometer increased. The first 20 kilometers will continue to be charged at € 0.30 per kilometer. From 01.01.2024, the commuter allowance is to be increased to € 0.38 per kilometer from the 21st kilometer.
Mobility bonus - change from 01.01.2021
In addition to the increase in the commuter allowance, this is a temporary tax incentive (2021 to 2026). This is granted in addition to the commuting allowance if the latter has no effect.
Prerequisite or intended for the following unlimited or limited taxpayers within the meaning of § 1 EStG:
- Long-distance commuters with a journey to work > 20 kilometers and
- Taxable income within the basic tax-free allowance
The mobility premium amounts to 14 % of the assessment basis. The assessment basis is generally based on the increased commuting allowances of € 0.35 from the 21st kilometer, limited to the amount by which the taxable income falls below the basic tax-free allowance (2021: < € 9,744.00 (single assessment) / < € 19,488.00 (joint assessment)).
The income-related expenses must exceed the employee lump sum of € 1,000.00.
The mobility bonus is granted upon application by the beneficiary. The application must be submitted to the tax office of the beneficiary within 4 years. It is only granted if the mobility premium amounts to at least €10.00.
Minimum wage - change for 2021
From 01.01.2021, the minimum wage will be 9,50 € per hour.
From 01.07.2021, the minimum wage will be € 9.60 per hour.
From 01.01.2022, the minimum wage will be €9.82 per hour
From 01.07.2022, the minimum wage will be € 10.45 per hour.
