)
Updated for 2026. What companies should know about modern benefits, tax advantages, and the underrated MVP: meals.
Why employee benefits matter more than ever in 2026
Benefits are widely offered in Germany – but they’re often used surprisingly little. According to Circula, 86% of employees receive benefits, yet only 48% use them regularly. That’s a pretty clear signal: it’s not enough to offer benefits. They need to be relevant, easy to access, and actually usable in daily life.
On top of that, with Gen Z and millennials at the core of the workforce, priorities have shifted beyond salary alone. Well-being, flexibility, and belonging matter. In short: benefits should make day-to-day work noticeably better – not just look good on an employer branding slide.
)
What are “employee benefits” in Germany?
Employee benefits (Zusatzleistungen) are perks provided on top of salary – typically as non-cash benefits or subsidies – designed to create real value in everyday work life and help companies stand out as employers.
Common categories include:
Food and meal perks
Mobility
Health and wellness
Mental health
Learning and development
Family support
The most important employee benefits in 2026
1. Meal perks: official “Sachbezugswerte” for 2026
The official in-kind values for free or subsidized meals (relevant for payroll) in 2026 are :
Breakfast: €2.37 per day
Lunch/Dinner: €4.57 per day
Full board: €11.50 per day
Monthly value (meals): €345.00 (AOK, 2026)
Practical note: You can typically apply these in-kind values only if the meal qualifies as “customary.” In practice, the €60 threshold (incl. VAT) matters here – for example in cases tied to business travel or double household arrangements (§ 8 LStH).
Why food perks work so well in 2026: Meals aren’t a “maybe someday” benefit. People use them every day – and that adoption rate is exactly what makes them so powerful.
ChefCoco context
Programs like ChefCoco help manage meals digitally (ordering, labels, invoicing) – so HR doesn’t accidentally become the new “lunch helpdesk". Book a free tasting and get a feel for the ChefCoco setup.
)
2. Mobility benefits: Deutschlandticket & job tickets (with a new price anchor)
The Deutschlandticket has cost €63 per month since January 2026 (Deutschlandticket.de).
Employer-provided public transport benefits/job tickets can be tax-advantaged under § 3 No. 15 EStG (typically when granted in addition to the regular salary). A key practical detail for 2026: tax-free job ticket benefits are generally offset against the commuter tax allowance (to avoid double advantages).
3. Company bike / bike leasing: popular – but set it up properly
Bike leasing remains a classic – it bundles sustainability, health, and employer branding in one neat package (and lets people tell themselves they’re “sporty,” even if they only rolled to the S-Bahn).
Important: the “in addition to salary” principle is often the key factor here; salary sacrifice can change the tax treatment. When in doubt, get payroll tax advice once and set it up cleanly (HAUFE, 2026).
4. Health & prevention: up to €600 per year tax-free
Employer-funded health promotion can be tax-free up to €600 per employee per year if the requirements under § 3 No. 34 EStG are met (including “in addition to the regular salary”).
Typical examples: prevention courses, stress management, certified measures – things that don’t just sound good, but can genuinely help.
5. Mental health: from “nice-to-have” to culture standard
Mental health isn’t a side topic anymore in 2026 – it’s a core part of modern benefits. Especially in hybrid teams, it’s not only about “performance,” but also: how sustainable is the setup?
These programs work best when they are:
low-friction (no paperwork marathon)
confidential
actively communicated (otherwise nobody uses them)
6. Learning & development: skills beat stagnation
Learning remains one of the strongest “stay factors”: courses, certifications, e-learning, language training – and most importantly: clear development paths. People are more likely to stay when they can see a future.
7. Family support: the benefit that actually saves the day
Childcare support, flexible working hours, and family services are rarely the loudest benefits – but often the ones with the biggest impact on loyalty and planning reliability.
2026 food update: 7% VAT on meals – why Finance cares
Since January 1, 2026, meals in restaurant and catering-style food services are again subject to the reduced VAT rate of 7% (drinks generally remain 19%). That can make a real difference in practice: depending on contract structure (net vs. gross pricing), the gross cost per meal may decrease – or providers may use the added flexibility to improve quality, service, or supply chain stability (BMF, 2026).
At the same time, it becomes more important for invoices to separate meals (7%) and drinks (19%), especially for bundles and flat-rate packages. For Procurement and Finance, the takeaway is simple: structure offers and contracts cleanly once – and your food budget in 2026 becomes more predictable (and ideally, cheaper).
2026 trend: more pay transparency – benefits must be easier to explain
EU pay transparency rules must be implemented into national law by June 7, 2026. For many companies, this increases pressure to make compensation packages (including benefits) more clearly explainable and better documented (IHK, 2025).
Benefits are no longer just “perks” – they increasingly become part of a structured total compensation story.
How to build a benefits program people actually use
Step 1: Understand needs – quick surveys or focus groups: what helps most?
Step 2: Spend strategically – better a few high-adoption benefits than a graveyard of unused perks.
Step 3: Communicate clearly – benefits without a proper launch are like an intranet post without a link: it exists, but nobody finds it.
Step 4: Measure ROI – usage, satisfaction, retention, absenteeism.
Example calculation (for orientation): If you use the daily in-kind value for lunch as a benchmark: €4.57 x 220 workdays ≈ €1,005.40 per year per person (simplified; real models vary) (AOK, 2026).
The ChefCoco advantage
At ChefCoco, we believe great workplaces start with great food. We help companies offer fresh, local, and tax-smart meals that employees actually use – without adding administrative overhead.
Fully aligned with the 2026 in-kind meal values (incl. documentation)
Sustainable, rotating menus built for real teams
A setup that doesn’t create extra work for HR and Finance
Book your free tasting and see how lunch can go from a daily struggle to your strongest employee benefit.
)
Q&A: Employee Benefits in Germany
What are the best employee benefits in Germany in 2026? The best-performing benefits are the ones employees actually use: meal perks, mobility benefits (job ticket/Deutschlandticket), health & wellness, mental health support, and learning & development.
What are the Sachbezugswerte for meals in Germany in 2026? For 2026, the official in-kind meal values are: €2.37 (breakfast) and €4.57 (lunch/dinner) per day, with €345/month for meals.
What is the €60 rule for employer-provided meals in Germany? In practice, the in-kind meal values generally apply only if a meal is considered “customary” – a key threshold is that an individual meal must not exceed €60 (incl. VAT).
How much does the Deutschlandticket cost in 2026? Since January 2026, the Deutschlandticket costs €63 per month.
Are job tickets tax-free in Germany? Employer-paid public transport benefits can be tax-advantaged under § 3 No. 15 EStG when provided in addition to salary. In many cases, they’re offset against the commuter allowance (Entfernungspauschale), so documentation matters.
What changed in 2026 about VAT on meals (and why should Finance care)? From January 1, 2026, meals in restaurant/catering-style services are taxed at 7% VAT (drinks generally 19%). This can impact gross cost per meal and requires clean invoice splits for food vs. drinks, especially for bundles and flat rates.
How much can employers spend tax-free on health promotion in Germany? Up to €600 per employee per year can be tax-free for qualifying workplace health promotion under § 3 No. 34 EStG (typically when provided in addition to salary).
)
)
)
)