Employee PC Programme (EPP)
High-quality technology for your team, with tax benefits and no additional costs.
Would you like to provide your staff with modern technology without putting a strain on your budget? The Employee PC Programme (MPP) enables you to do that.
What is the Employee PC Programme (EPP)?
The Employee PC Programme is an attractive way for employees to use modern technology such as smartphones, tablets, laptops or computers whilst enjoying tax benefits. Through a salary sacrifice arrangement, the monthly hire charge is deducted directly from the gross salary, resulting in lower income tax.
Employees save money compared to buying the devices straight up, whilst also taking advantage of the latest technology. For the company, the programme is free of charge: there are no set-up costs, no monthly licence fees and no additional budget required. JobHandy handles the entire process.
How the Employee PC Programme works
The company signs a framework agreement
Companies can offer the EPP to their employees by partnering with JobHandy.
The employee selects their preferred device
You can choose from a wide range of modern devices, including smartphones, tablets, laptops and computers.
The process is handled by the employer
The employer hires the equipment and makes it available to the employee. The costs are deducted directly from the gross salary via net pay optimisation.
The tax benefits have immediate effect
As the rental payment is deducted from the gross salary, no income tax is payable on the amount. This means that employees effectively pay less for the device than they would if they bought it directly.
There is a purchase option at the end of your term
Employees have the option to purchase their device at the end of the rental period in a further 2–4 payments (depending on the product and its condition) or simply return it.
Which devices can be used
via the EPP?
Smartphones
Tablets
Laptops
Desktop-PCs
Accessories
Such as headsets, monitors or keyboards (each of which is only compatible with the main device).
Legal framework and tax benefits
The EPP is based on the statutory provision set out in Section 3 (45) of the Income Tax Act (EStG). This specifies that the benefits accruing to an employee from the private use of company data processing and telecommunications equipment and their accessories, including smartphones, are tax-free.
The deferred compensation arrangement reduces the gross salary, thereby reducing the amount of income tax payable.
Benefits for employees
Cost savings: Thanks to the tax incentive, everyone can save up to 50% on the latest technology.
Covered: For all smartphones, laptops, tablets and computers, there is the option to add a Basic or Premium protection package for a fee. This ensures that everything is covered against unexpected damage.
Accessories: You can also purchase the right accessories for every JobHandy device at a discounted price from a wide range.
No credit check: There is no credit check or SCHUFA enquiry.
Purchase option: At the end of the rental period, the equipment can be purchased for 2–4 further payments if requested.
Benefits for employers
Team commitment: An attractive benefit that boosts the motivation and satisfaction of existing employees.
Recruitment: Employee benefits help attract new talents to your company.
Cost-neutral offer: No set-up fees, no monthly licence fees or any other costs. The JobHandy service is free of charge for your company.
JobHandy for your business.
Would you like to find out whether EPP is suitable for your company?
We’ll show you how to implement JobHandy.
Simply book a free demo. We look forward to meeting you!
Do you have any questions?
We have the answers.
Under the MPP scheme, a portion of the gross salary is converted into a rental payment for equipment provided by the employer. No income tax is payable on this amount (Section 3(45) of the Income Tax Act). Employers thus offer an attractive, cost-neutral benefit with no investment costs, whilst employees benefit from high-quality technology on more favourable terms and are also permitted to use the equipment for private purposes.
Under the MPP scheme, a portion of the gross salary is converted into a rental payment for equipment provided by the employer. No income tax is payable on this amount (Section 3(45) of the Income Tax Act). Employers thus offer an attractive, cost-neutral benefit with no investment costs, whilst employees benefit from high-quality technology on more favourable terms and are also permitted to use the equipment for private purposes.
Through the MPP, smartphones, tablets, laptops, computers, smartwatches, and suitable accessories such as headsets, monitors, or keyboards can be obtained.
Through the MPP, smartphones, tablets, laptops, computers, smartwatches, and suitable accessories such as headsets, monitors, or keyboards can be obtained.
The process is digital and streamlined: a framework agreement with JobHandy, device selection by the employee, employer approval, delivery, and automated billing via salary conversion.
JobHandy handles order processing, logistics, service, and support – keeping HR effort minimal.
The process is digital and streamlined: a framework agreement with JobHandy, device selection by the employee, employer approval, delivery, and automated billing via salary conversion.
JobHandy handles order processing, logistics, service, and support – keeping HR effort minimal.
With net salary optimization, your employees save up to 50% compared to the regular retail price.
A concrete example: A 2,000 euro notebook effectively costs only about 1,000 to 1,200 euros through the MPP. This saving is made possible by the program's tax incentives.
With net salary optimization, your employees save up to 50% compared to the regular retail price.
A concrete example: A 2,000 euro notebook effectively costs only about 1,000 to 1,200 euros through the MPP. This saving is made possible by the program's tax incentives.
The Employee PC Program (MPP) is a tax-advantaged model that has existed in Germany since 2000 and was significantly simplified in 2020. It is a legally secure, established program with a clear tax basis.
The Employee PC Program (MPP) is a tax-advantaged model that has existed in Germany since 2000 and was significantly simplified in 2020. It is a legally secure, established program with a clear tax basis.
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