Category pillar · bKV / Company health plan
A company health plan adds to statutory health insurance. It does not replace it. This page sets out what must be decided before you promise it to the team.
Best fit audience: Owners, managing directors, and HR leads reviewing health as a benefit
Bring your current setup and open questions, and we map a practical decision path in one focused session.
No. Statutory changes to co-payments do not require an employer to set one up. It is an optional employer benefit.
No. It is an additional group contract. Appointments, waiting periods, and pre-existing conditions sit in the tariff, not in this overview.
No. A subgroup is possible when the rule is objective and written down. Personal preference is not a rule.
Tax and social-security treatment depends on the employer paying, employees having no choice to take cash, and every benefit in kind for that person staying inside the statutory monthly allowance. Going over it can turn the whole month into taxable pay. This page does not quote the euro amount. Payroll and the tax adviser check the figure in force.
That is the uncertain case. Settle it with the tax adviser before anyone on the team is promised a tax-free benefit.
The person who signs, and the person who owns payroll. The tax adviser does not have to sit in the room. They should see the classification before anyone claims a tax exemption.
No. Topics such as dental, a budget, or hospital cover belong in the conversation. Prices, the tax position, and acceptance rules sit in a specific offer, not here.
The health plan is cover for today. The pension is provision for later. Many employers look at both. They stay two promises, each with its own payroll and contract logic.
On the existing employer page about absenteeism, and in the published company-health article. This pillar does not repeat their statistics.
No. It is orientation. A contract exists only after a specific offer.