What does flexible childcare cost?
TU Dresden bears the costs for the flexible childcare according to the conditions of cost reimbursement if, due to official appointments or events, special childcare is required and there is no suitable childcare to be found elsewhere. The assumption of the costs for flexible childcare is a financial advantage (Geldwerter Vorteil) (excluded students).
In order for TU Dresden to assume the costs for flexible childcare, the beneficiary of the childcare needs to submit the application for the assumption of costs to TU Dresden, Unit Diversity Management, coordination of family friendliness immediately after the childcare was provided. In this case, the service provider will settle the fees for the childcare directly with TU Dresden.
For TU Dresden employees: Application for the assumption of costs by the Wirbelwind Agency Dresden incl. Appendix
For TU Dresden Students: Flexi_KiBe_Antrag Kostenübernahme Wirbelwind_Studierende
Financial advantage (Geldwerter Vorteil)?
The assumption of the costs for the flexible childcare is regarded (excluded students) as a benefit in kind, which is to be calculated at an hourly rate of 35.11 EUR, to be applied in accordance with local practice. In accordance with § 8 para. 2 EStG, the tax-law exemption limit for such financial benefits (also in combination with possible other financial benefits, e.g. job ticket) is 44.00 EUR per month. The relevant department (Dienststelle) must report this financial advantage to the payroll office (Bezügestelle Dresden) as taxable salary for all TU Dresden members of staff whose expenses for flexible childcare were assumed. For this purpose, TU Dresden transmits the data required for reporting the financial advantage to the payroll office.
We ask students to check if the benefits of flexible childcare are to be registered as receipt in the declaration of income tax.
All users of the flexible childcare who are not members of staff of TU Dresden or students of TU Dresden are informed that they must report the financial advantage to the personnel administration of their own employers.