Benefit in Kind (Sachbezug)

Definition

Sachbezug is a non-cash benefit the employer grants in addition to wages: company car for private use, company housing, meal vouchers, discounted staff loans, etc. Tax-wise treated under § 15 Abs 2 EStG as part of employment income; social-insurance-wise under § 49 Abs 1 ASVG as part of the contribution base. Valuation per the Sachbezugswerteverordnung (BGBl. II Nr. 416/2001, current version): company-car and housing use fixed rates, other benefits are valued at fair market value.

Why a large Sachbezug can drive cash net negative

Sachbezug increases the contribution base for SI and income tax, but isn't paid out in cash. SI and income tax are calculated on gross + Sachbezug, but only deducted from the cash gross. As long as the Sachbezug stays well below cash gross (typical company car €720/mo against €4,000+ cash gross), cash net stays positive. When Sachbezug exceeds cash gross AND the marginal tax rate is in the upper bracket, income tax on the combined base can exceed cash gross, and the displayed cash net then turns mathematically negative. In practice the employer and the annual tax return reconcile the difference, so this is primarily a cashflow concern.

Sachbezugswerteverordnung: main types 2026

See also

• Höchstbeitragsgrundlage (HBG) , the SI cap that also limits SI on combined gross + Sachbezug.
• Income tax tariff (§ 33) , the progressive bracket schedule applied to gross + Sachbezug combined.