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GermanyRechtsprechung des Bundes

Benefit values for meals and lodging rise for 2027

Monthly values for 2027: full board 355 Euro, lodging 289 Euro, flat fallback 5.08 Euro per sqm — payroll must apply the new tables from January.

By Taxxa AI OyPublished 29 October 2026

Payroll & Labour

Industry: Across industries

Employer-provided meals, lodging and flats carry higher social-insurance values from January 2027Bund Bund Bund. The Seventeenth Ordinance amending the Sozialversicherungsentgeltverordnung, dated 26 October 2026 and published as BGBl 2026 Part I No. 324 in Bonn on 29 October 2026, resets the monthly benefit values in section 2 of the ordinance. The labour ministry issued it with Bundesrat consent on the basis of section 17 of the Fourth Book of the Social Code, and it enters into force on 1 January 2027Bund.

Full board rises by ten Euro a month. The monthly value for meals provided in kind moves from 345 to 355 EuroGesetze IM Internet Bund, composed of 73 Euro for breakfast instead of 71, and 141 Euro each for lunch and dinner instead of 137Bund. Where the employee pays a discounted price, only the gap between the agreed price and these values counts as pay, and for periods shorter than a month each day counts one-thirtieth of the monthly figures.

Lodging rises by four Euro a month. The monthly value for accommodation provided in kind moves from 285 to 289 EuroGesetze IM Internet Bund. The established reductions stay untouched: 15 percent where the employee joins the employer's household or lives in shared accommodation, 15 percent for young people under eighteen and trainees, and 40 percent where the room holds two employees, 50 percent where it holds three and 60 percent where it holds more than three. Where the flat monthly value would be unreasonable in an individual case, the lodging may still be valued at the local comparative rent.

Flats provided in kind follow the same pattern. Where determining the local comparative rent poses exceptional difficulty, the fallback monthly rate per square metre rises from 5.01 to 5.08 EuroBund Gesetze IM Internet, and for simply fitted dwellings without central heating or without bath or shower from 4.10 to 4.15 EuroBund. Statutory or contractual rent caps, including social-housing caps, continue to fix the value, and energy, water and other utilities are valued at the usual local price.

The new values govern every pay period beginning with the 1 January 2027 entry into force. Because discounted provision is measured against exactly these values, any employer subsidy nominally unchanged from 2026 produces a slightly larger contributory benefit in 2027. Legal basis: Siebzehnte Verordnung zur Änderung der Sozialversicherungsentgeltverordnung (BGBl 2026 I Nr. 324), section 2 SvEV; section 17 paragraph 1 Fourth Book of the Social Code.

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