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Non-cash remuneration can only be on top”benefits are paid. That is correct. Various court rulings and tax policies are clear on this point: in a conversion of the Engeltes (wage or salary) into tax-optimised components of remuneration the converted amount would be subject to the tax as before. Therefore, all concepts of the ValueNet group invariably provide an irrevocable new agreement of remuneration between the employer and workers. This agreement is applied on the basis of legal opinions of the individual enterprise existing contract. It specifies how much the previous gross remuneration of the employee is lowered. It does not matter whether it is a replacement for a forthcoming round of regular pay boost or an alternative for special payments such as the Christmas bonus. The specifications of the Federal fiscal court ruling 06.03.2008 VI R are 6/05 appropriately followed, met and implemented.

2. this alternative form of remuneration is not in collective enterprises this argument is even more often by workers representatives, works councils and trade union representatives as brought forth by hiring managers. The motive is obvious: the gross fee is lowered in the context of a charge optimization, decreases the basis for Union dues and thus the revenues of trade unions. Also employees in collective enterprises under two conditions can the possibilities for more net”optimizing the remuneration will be made available: opening clause in the collective agreement called Gunstigkeistsprufung, gem. 4 para 3 collective agreement Act (TVG) the easiest way is of course, if there is a clause in the collective agreement.

It does however still rarer. Nevertheless, more than one-third of the over 300 companies that have introduced the charge optimization by ValueNet group, tariff-bound. The ValueNet group meets two measures to also “collective enterprises nationwide more net” to introduce and to reduce wage costs at the same time: action 1: legal opinion measure 2: written documentation of fee comparison which confirming that the employee com.

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