Can I revoke benefits that my employees have already used?
No, grandfathering ensures that benefits already actively used by employees cannot simply be revoked.
The regulation distinguishes between two states for a benefit:
Planned: A benefit is planned if it has been selected for the next month but is not yet active.
Actively used: A benefit is considered actively used as soon as it is used by employees in the following month.
=> Grandfathering only applies when a benefit is actively used.
Why are active benefits protected?
Benefits that have been actively used cannot be automatically revoked. This is due to an important tax law reason:
Too frequent changes to benefits can lead to the loss of tax exemption, and the benefits will then be treated as regular, taxable income.
To avoid this and to safeguard the tax advantages, benefits that employees are already using will remain in place.
What if a benefit has to be withdrawn anyway?
If a benefit needs to be revoked, this is only possible in consultation with our Customer Support. In such cases, we make individual decisions to find a suitable solution.
Rules for benefit sets
In the HR platform, company managers can create and edit benefit sets. The following rules apply:
Removing planned benefits: A company manager can remove planned benefits from a benefit set at any time. The benefit is not yet in the "actively used" status.
Removing active benefits: Benefits that are already being used by employees cannot be removed.
Important: If a benefit is to be revoked for all employees, the company manager must remove it in the month it was added and is still in the "planned" status. Once employees can actively use it, automatic removal is no longer possible.