Health insurer funding for employers in Germany

Comparing four funding routes

Prevention courses: who receives reimbursement?

For individual prevention, the insured person generally applies for reimbursement of course fees they paid themselves. Certification relates to a specific course, not all of a provider's services or an app's content. Insurers differ in amounts and conditions.

Legal basis: individual prevention under section 20 SGB V

Identify the course title, ID, valid evidence, audience, attendance requirements and fee actually paid. Employees clarify personal eligibility with the provider and insurer. HR does not need their individual health information.

Workplace health promotion: plan together first

A health insurer may support healthier organizational conditions. Begin with workplace demands and resources, then develop activities with employees and responsible teams. Digital offers may form part of the concept. An app license alone does not establish eligibility.

• Describe needs and the starting point.
• Agree contacts and employee involvement.
• Agree objectives, activities, costs and responsibilities with the insurer before launch.
• Document delivery and findings clearly.

Free initial advice from the BGF coordination office

Employer bonuses depend on insurer statutes

Employer bonuses may provide additional support. For example, section 19c of AOK PLUS statutes describes a bonus within a workplace health promotion partnership. Conditions depend on factors including company size, insured employees and recognized costs. It is not a uniform nationwide amount or annual budget.

Example: employer bonus in AOK PLUS statutes

The €600 tax exemption is an employer benefit

Section 3 no. 34 EStG applies to eligible health services provided in addition to contractual salary. Up to €600 per employee per calendar year may be tax exempt. The employer pays; the rule is not a €600 insurer payout. Confirm service eligibility and evidence with payroll.

The €600 rule: worked example and documentation

Budgeting a wider package

Separate course fees, platform access, support and on-site services. Assign each cost to its intended payer. Treat only written funding commitments as secured savings. Allow for employees not completing a course or receiving reimbursement. The same expense cannot be funded twice.

FIT-UP combines digital health offers with personal support. A Kilos ade nutrition course may complement the program where audience and requirements fit. Assess funding eligibility for each service separately.

Prevention courses and FIT-UP for your organization