The Federal Labor Court makes a clear judgment: Corona bonuses are expressly non-seizure. The case of a kitchen help from Lower Saxony now provides clarity – also for everyone else.
According to a decision by the Federal Labor Court, corona premiums may not be seized. In a case from Lower Saxony (8 AZR 14/22), the highest German labor court in Erfurt ruled that a voluntary corona special payment that employers transfer to their employees is a hardship allowance and is therefore protected.
So far, there has only been one definition for the care sector, in which the legislator had expressly stipulated that corona premiums could not be attached. For all other, previously unregulated areas, the Federal Labor Court has now provided clarity with its judgment.
However, the purpose of the corona premium must be “to compensate for an actual difficulty in performing work” and its amount must not exceed the usual scope, the judges explained. According to the legal rules, the payment of corona premiums up to an amount of 1500 euros was tax- and duty-free – but only until March 2022.
The individual case
The case from Lower Saxony was about a restaurant operator who had paid a kitchen help a corona premium of 400 euros. The attachment of the special payment became an issue in the course of insolvency proceedings. The lower courts had also denied the attachment.
Some payments made by employers are fully or partially protected from debt garnishment. Accordingly, dirt and hardship allowances cannot be attached if they do not exceed the usual scope.
Source: Stern
Jane Stock is a technology author, who has written for 24 Hours World. She writes about the latest in technology news and trends, and is always on the lookout for new and innovative ways to improve his audience’s experience.
