BGF Focus Areas & Funding
What are the core areas of workplace health promotion (BGF) — and how is it subsidized?
Note: based on German law. Workplace health promotion (BGF) covers four focus areas: exercise, nutrition, mental health, and addiction prevention. Measures are eligible for funding from statutory health insurers under Sec. 20b SGB V and tax-free up to €600 per employee/year under Sec. 3 No. 34 EStG.
The 4 focus areas of BGF
| Focus Area | Example Measures |
|---|---|
| Exercise | Sports programs, company runs, back training |
| Nutrition | Healthy cafeteria food, fruit baskets, nutrition workshops |
| Mental Health | Stress management, resilience training, mindfulness courses |
| Addiction Prevention | Education, counseling services |
What goes beyond statutory occupational safety
Workplace health promotion (BGF) covers all measures that go beyond the statutory minimum requirements of occupational safety and actively promote employee health. Unlike occupational safety and BEM (workplace reintegration), BGF is entirely voluntary under German law — but specifically subsidized through tax incentives and statutory health insurers.
The four classic focus areas
Exercise includes sports programs, company runs, or back training to counter the most common musculoskeletal complaints. Nutrition ranges from healthy cafeteria food to fruit baskets to nutrition workshops. Mental health — increasingly central given rising psychological strain in the workplace — covers stress management, resilience training, and mindfulness offerings. Addiction prevention rounds out the spectrum with education and counseling services.
Funding: benefit twice over
Under Sec. 20b SGB V, German statutory health insurers are required to support BGF measures — up to €600 per employee per year, often combined with free consulting. In addition, employers can provide corresponding benefits tax-free up to €600 per employee per year under Sec. 3 No. 34 EStG — for certified (ZPP) measures, both funding routes can be combined.
Key takeaways
- Note: reflects German law. 4 focus areas: exercise, nutrition, mental health, addiction prevention
- BGF is voluntary but specifically subsidized under Sec. 20b SGB V and Sec. 3 No. 34 EStG
- Up to €600 per employee/year tax-free (EStG) plus statutory health insurance funding possible
- Certification (ZPP) is a prerequisite for tax exemption and health insurance funding
Frequently asked questions
Does every BGF measure have to cover all four focus areas?+
No. Many companies start with one or two focus areas that fit their workforce and expand step by step. What matters is a needs-based selection rather than scattershot activity in every direction.
Are all BGF measures automatically tax-free?+
No — under German law, Sec. 3 No. 34 EStG requires the measure to meet certified quality criteria (usually ZPP certification). Non-certified one-off activities do not automatically qualify for tax exemption.
Can we use statutory health insurance funding and tax exemption at the same time?+
Yes, for certified measures both funding routes can be combined under German law — the health insurer subsidizes the cost of the measure, while the tax-free allowance under Sec. 3 No. 34 EStG applies additionally to the employer's contribution.
Plan BGF measures to be funding-eligible
EasyBGM shows which measures are ZPP-certified and therefore tax- and funding-eligible.
Sources
Last updated: 2026-07-06. Not legal or tax advice — have your specific case reviewed by a professional.