THE NEW WORK BENEFIT

Promote modern working with fast internet.

A benefit for all

You can reach every employee with this subsidy.

Unrestricted use

You can reach every employee with this subsidy.

Up to €600 more net

You can reach every employee with this subsidy.

Automated & simple

Submit the internet contract once, costs are automatically reimbursed every month.

Tax-optimised

Submit the internet contract once, costs are automatically reimbursed every month.

Naturally compliant

Save >40 % employer costs thanks to social security exemption and 25 % flat-rate tax.

WHY Circula?

Legally compliant benefits with relevance and high flexibility

Like all Circula Benefits, the Internet flat rate is easy to use, flexible in its daily application, absolutely legally compliant and makes sense in the lives of employees today.

Flexible working conditions are the most popular benefit.

Our Benefits Report 2023/2024 shows how important flexibility at work is to employees, especially among younger generations. Create the basis for remote and hybrid working models by promoting a stable internet connection in the home office.

Circula Lunch Benefit Optimization

600 € more net per year. >40 % less employer costs.

Increase gross salary by the respective benefit and more net from gross at the end of the month. Our internet flat rate enables cost-efficient salary increases, as wage tax is calculated at a flat rate of 25% and social security contributions are completely eliminated.

5 simple steps to an
Internet package.

A woman is sitting at a table using a laptop.

Employees sign contract annex

No effort for HR: We provide you with an appropriate contract template.

Invite users & assign benefits

Admins invite new users and assign them certain benefits using the ‘Benefits groups’ function.

Employees submit costs once

Submit once, receive monthly reimbursement. It's that easy with the Internet flat rate!

Data transfer to payroll accounting

The interface to DATEV Lohn & Gehalt or DATEV LODAS is included. Transfer the data with just one click.

Monthly payment

Employees automatically receive the monthly reimbursement of the Internet costs submitted.

You don't have to be a tax expert to roll out a benefits programme that reaches the people in your company. You just need to know what's important to them. We'll do the rest.

Try it out yourself

We'll show you how our Internet flat rate works. Your next benefit in just a few steps.

7,000 positive reviews show our customers' love for Circula.

● FAQ

Do you have any questions?

What is the legal basis for the Internet Benefit?

According to § 40 Section 2 No. 5 EStG, employers can reimburse their employees expenses for internet use: “In derogation of paragraph 1, the employer may levy wage tax at a flat rate of 25 percent insofar as the employer transfers data processing equipment to employees free of charge or at a reduced price in addition to the remuneration owed anyway; this also applies to accessories and Internet access. The same shall apply to subsidies paid by the employer in addition to the wages owed in any case to cover the employee's expenses for Internet use.”

What is the maximum monthly amount for the Internet Benefit?

The Internet Benefit is set at a maximum of €50 per month.

What costs are covered by the Internet Benefit?

Applicable costs include basic fees for internet access (e.g. DSL or cable internet contract) and hardware and equipment costs (e.g. modem, connection, etc.).