Services
bKV – company health insurance for employers
Strengthen the health and satisfaction of your employees with modern company health insurance (bKV). As an attractive benefit, it increases employer attractiveness and binds valuable specialists to your company in the long term.
Briefly explained
Company health insurance (bKV) is a group contract that the employer takes out for its employees - with budget tariffs without a health check. The employer subsidy is tax- and contribution-free up to €50 per month as wages in kind (§ 8 Abs. 2 EStG (2) EStG). JCD Strategie & Consulting GmbH has been advising employers across Germany for over 22 years.
Up to €50 per month tax-free as a benefit in kind
Additional benefits free of social insurance
Fully deductible as a business expense
Increased employee retention and satisfaction
Frequently asked questions about bKV
Is company health insurance mandatory for employers?
No. The bKV is a voluntary benefit provided by the employer. It is used primarily to attract and retain skilled workers and supplements statutory health insurance, for example for dentures, preventive care or hospital stays.
Is the bKV tax-free?
As a benefit in kind, it can be exempt from tax and social security contributions if the contribution, together with other benefits in kind, does not exceed 50 euros per month and employee (§ 8 Abs. 2 Satz 11 EStG). The prerequisite is, among other things, that the employer is the policy holder and the employees only receive insurance cover, not money.
What happens if the bKV costs more than 50 euros per month?
Since this is an exemption limit, the entire amount is taxable - not just the part over 50 euros. It can be taxed individually via payroll; In certain cases, a flat rate taxation by the employer is possible.
For which companies is a bKV worthwhile?
Especially for employers who are in competition for skilled workers, for example in clinics, nursing, crafts, industry and IT. Many group tariffs allow admission without a health check - the exact conditions depend on the plan terms.
Status: October 2026. General information – no legal or tax advice in individual cases.
Why company health insurance?
Health care
Comprehensive medical care for your employees
- Vorsorgeuntersuchungen
- Privatarztbehandlung
- Zahnzusatzversicherung
Employee retention
Attractive benefits to increase employer attractiveness
- Greater satisfaction
- Geringere Fluktuation
- Bessere Gesundheit
Tax benefits
Optimal tax planning for companies and employees
- Benefit in kind tax-free
- Operating expenses
- Free of social security
Available tariffs and services
Flexible components for tailor-made health care for your employees.
Tax benefits
The bKV offers significant tax advantages
It's that easy to introduce the bKV
From needs analysis to implementation – we accompany you through the entire process.
Advice
Analysis of your needs and possibilities.
Selection
Suitable tariffs and service modules.
Implementation
Legally secure introduction and administration.
Care
Ongoing support and optimisation.
Frequently asked questions about company health insurance (bKV)
What is company health insurance (bKV)?
The bKV is an employer-financed supplementary insurance that offers statutory or privately insured employees extended health benefits. Employers can grant up to 50 euros per month tax-free as a benefit in kind (§ 8 Abs. 2 Satz 11 EStG). Typical components are additional dental insurance, additional outpatient services, daily sick pay or private inpatient treatment.
What tax advantages does the bKV have for employers?
Employers can deduct BKV contributions in full as business expenses. Up to 50 euros per month per employee, the benefit remains tax-free (§ 8 Abs. 2 Satz 11 EStG) and exempt from social security. This reduces additional wage costs and at the same time strengthens the employer brand - without employees having to forego their gross wages.
Is the bKV subject to social insurance contributions?
No. Contributions to company health insurance are exempt from social insurance up to the benefit-in-kind exemption limit of 50 euros per month (§ 1 Abs. 1 Nr. 1 SvEV). This means: no additional social security contributions for employers or employees.
How does the bKV affect employee retention?
Studies show that health benefits are among the most attractive additional benefits - especially for skilled workers. A bKV signals care, increases satisfaction and reduces absenteeism. In surveys, over 70% of employees say that such benefits influence their choice of employer (source: employee experience studies).
What tariffs are there in the bKV and how much do they cost?
Typical tariffs include: Outpatient supplementary insurance, supplementary dental insurance, inpatient supplementary insurance, daily sickness benefit, supplementary nursing care insurance and international travel health insurance. The costs vary depending on the scope of services and the age of the employees - often between 15 and 50 euros per month and person. We create individual offers based on your company size and objectives.
Can the bKV be introduced for all employees?
Yes, the bKV can generally be offered to all employees - regardless of their insurance status (GKV/PKV). What is important is equal treatment in accordance with § 1 BetrAVG and compliance with company principles of equal treatment. A pension regulation or company agreement ensures legal clarity.