The financial benefits are clear, of course: it is a non-tax-deductible expense. That means you pay 19 % income tax on the money spent on the cards, but unlike financial remuneration (salary), you do not pay the statutory social security and health insurance premiums. MultiSport cards are not subject to taxation or insurance premiums on the part of the employee. This means that the same money spent by the employer brings the employee 32 % greater real value in non-monetary benefits than in salary. Conversely, for the employee to receive the same real value, non-monetary benefits represent cost savings of 24 % for the company as compared to salary.