§ 3 No.11a EStG states: .... in addition to the wages owed anyway by the employer in the period from March 1, 2020 to March 31, 2022 due to the Corona crisis to its employees in the form of grants and benefits in kind granted aid and support up to an amount of 1 500 euros;
If the employer recognizably due to the Corona crisis to the employees in addition to the salary paid Euro 1,500, the aid is tax free. By the AbzugsteuerentlastungsmodernisierungsG (!) the end of the deadline was extended to 31.03.2022. However, the payment in the period may be made only once and not every year. Important, it must be evident from the records that there is a causal link between the employer allowance and the Corona crisis. It is now sufficient agreements or declarations from which it is recognizable that it is I this tax-free allowance, to mitigate the burdens of the Corona crisis. The can emerge from an individual pay stub or remittance slip, in which this payment is clearly identified as such.
If this has not been done before, a separate agreement must be provided. It is also sufficient if there are records from which it is clear that there is a connection between the aid and the Corona crisis. So the sooner this aid is paid separately, the better.
Specialist in labor and tax law