EUR 1,000 Entlastungsprämie 2026: failed plan (§ 3 Nr. 11d EStG-E)

Update 15 May 2026 — the plan is dead. The Bundesrat refused consent on 8 May 2026. On 12 May 2026 the Koalitionsausschuss decided not to invoke the Vermittlungsausschuss; on 13 May 2026 the federal-government spokesperson confirmed the project is closed. § 3 Nr. 11d EStG will not enter into force. There is no tax- and Sozialversicherungs-free EUR 1,000 employer bonus in 2026 or 2027 under this carrier law. If you paid a bonus relying on the exemption between 24 April and 12 May, it is now ordinary taxable wages — correct via Lohnsteuer-Anmeldungs-Korrektur in the next payroll cycle.

What had been on the table: § 3 Nr. 11d EStG-E, introduced by the Bundestag on 24 April 2026 through the Neuntes Gesetz zur Änderung des Steuerberatungsgesetzes, would have allowed up to EUR 1,000 per employee free of Lohnsteuer and Sozialversicherungsbeiträge, with an application window from the day after BGBl publication until 30 June 2027. Structure modeled on the expired Inflationsausgleichsprämie (§ 3 Nr. 11c EStG, EUR 3,000, ran until 31.12.2024).

The Bundesrat-Finanzausschuss objected on fiscal grounds — about EUR 2.8 billion in revenue loss, roughly two-thirds of which would have hit Länder and Kommunen without compensation. The 9. StBerÄndG was a zustimmungsbedürftiges Gesetz; without Bundesrat consent and without a Vermittlungsausschuss compromise, BGBl publication is impossible. The Koalitionsausschuss decision on 12 May ended that path; the spokesperson confirmation on 13 May closed the file.

What this means for founders running payrolls:

• No new tax-free bonus instrument exists. A 2026 employer bonus today is regular salary: Lohnsteuer plus the full Sozialversicherungs-load.
• § 3 Nr. 11c EStG (the EUR 3,000 Inflationsausgleichsprämie) expired on 31.12.2024 and was not renewed. Don't cite it for current payments.
• Lower-volume tools remain available. Sachbezüge stay tax-free up to EUR 50 per month under § 8 Abs. 2 Satz 11 EStG. Employee participations under § 3 Nr. 39 EStG remain at EUR 2,000 per year. Neither replaces a one-off cash bonus.
• If you already paid relying on the exemption, treat the payment as ordinary wages and run a Lohnsteuer-Anmeldungs-Korrektur in the next cycle. Document the timeline in case of audit.

The byte stays online as a record of what was attempted and why it failed; do not use it as a basis for 2026 payroll planning.