Through the Personnel Fund, the bonus amount received by employees is higher
A personnel fund is a fund owned by the personnel, and its operation is based on law. It is possible to fund all-employee performance bonuses and profit bonuses into the fund. The fund invests the bonuses in selected instruments, including the possibility of investing in the company's own stock.
No social security contributions will be paid for fundable bonuses, but they can be exploited in bonuses. When funded, no taxes are paid on the bonuses, and thus there is also a return on funded bonuses for the portion of the tax. Of the bonuses withdrawn, 20% is tax-free, the rest will be subject to earned income tax. Funding can be optional, making the benefit flexible depending on the life situation of employees.