HR Prevention Guide

HR Manager's Guide to Prevention: How to File BGF Applications — and Which Measures Get GKV Subsidies

Note: refers to German law. HR files BGF applications under §20b SGB V: needs assessment (GBPsych results + absence data) → certified provider (PRÄVOS) → course → documentation → GKV billing. No PRÄVOS certificate, no subsidy — no matter how good the measure is.

Which BGF Measures Qualify for GKV Subsidies

Measure Type	GKV Fundability	Requirements
Certified stress management course (e.g., MBSR, resource training)	Yes — up to 80% of course costs	PRÄVOS certificate + signed attendee list
Back school / ergonomics training on-site	Yes (§20b workplace setting approach)	Needs assessment (workplace analysis or GBPsych results)
Company health day (with certified course modules)	Partially — only PRÄVOS modules are eligible	Documentation required per certified module
Online course (health app, digital prevention program)	Yes — if PRÄVOS-certified	PRÄVOS certificate + proof of min. 70% completion rate
Gym membership / fitness studio subsidy	No	Not eligible under GKV guideline §20b
Individual coaching / personal consulting	Only if PRÄVOS-certified format	Format + scope exactly per GKV guideline Chapter 5
Workplace addiction prevention (§20 SGB V course)	Yes (§20 SGB V, not §20b)	Certificate per §20 quality criteria

The BGF Application Process: What HR Must Do Step by Step

The GKV Prevention Guideline sets out a 6-phase process. HR handles phases 2–5 operationally:

Phase 1 – Mandate: Management resolution with budget and steering committee setup (a management task, not HR)
Phase 2 – Needs assessment: Evaluate GBPsych results + absence analysis + optional employee survey. This is the formal proof to the GKV of why exactly this measure was chosen.
Phase 3 – Measure planning: Select a provider with the PRÄVOS quality seal. List of certified providers: Central Prevention Review Office (www.zentrale-pruefstelle-praevention.de).
Phase 4 – Implementation: Document proof of attendance (list with names + signatures), course description, date, location, and hours.
Phase 5 – Billing: Application filed with each employee's own health insurer (each insurer has its own application form). The employee submits proof of attendance + invoice; the employer may receive an employer subsidy directly.
Phase 6 – Evaluation: Impact measurement (e.g., year-over-year absence comparison). Mandatory for GKV reporting on company-funded programs above a certain size.

The 5 Most Common HR Mistakes with GKV Subsidies

According to the GKV umbrella association (GKV-Spitzenverband), over 40% of initial applications fail due to formal deficiencies — not the quality of the measure. The most common mistakes:

Mistake 1 — No PRÄVOS certificate: Provider chosen without the quality seal → full rejection, even if the measure itself was excellent
Mistake 2 — No proof of need: Course booked without a documented needs assessment → GKV denies the subsidy for lack of justification
Mistake 3 — The gym membership error: Gym membership or sports club billed as BGF → fundamentally not eligible under §20b
Mistake 4 — Missing attendee lists: Course held, but signed attendance lists are missing → no proof of attendance, no subsidy
Mistake 5 — Wrong applicant: The employee doesn't file the application with their own insurer (the employer can't apply directly) → funding is forfeited

Combining §3 Nr. 34 EStG + §20b SGB V: How HR Managers Get the Most Out of It

§3 Nr. 34 EStG and §20b SGB V are two completely separate subsidy programs — and both can be used at the same time. This is a common misconception among HR departments: many think they have to choose one or the other.

§3 Nr. 34 EStG: Employer in-kind health promotion benefits up to €600/employee/year are tax-free. The employer pays for the BGF service directly and deducts it as a business expense. No GKV application needed.

§20b SGB V: The employee submits proof of attendance to their insurer and gets back up to 80% of the course costs (capped at the insurer's internal maximum, usually €75–150 per course). This is in addition to the employer's §3 Nr. 34 EStG benefit.

Result: the employer uses §3 Nr. 34 EStG (tax benefit), the employee gets a GKV reimbursement (up to 80% of course costs) — this isn't double-dipping, but the parallel use of two separate, independent subsidy instruments.

Related measures & topics

Key takeaways

PRÄVOS certification isn't optional — without it, zero GKV subsidy
Proof of need before the measure is mandatory: a GBPsych result or absence analysis is sufficient
Gym subsidies are NOT eligible under §20b — despite a common misconception
§3 Nr. 34 EStG + §20b SGB V can be combined — the employer and employee each use them independently
Signed attendee lists are the critical proof for insurer billing

Frequently asked questions

Which health insurers pay GKV subsidies for BGF?+

All statutory health insurers (GKV) are required under §20b SGB V to subsidize BGF measures. Terms (maximum amount per course, number of eligible courses per year) vary by insurer. Company agreements with a primary insurer (e.g., TK, DAK, AOK) can simplify collective billing.

How far in advance do I need to register BGF courses?+

There's no statutory advance-notice deadline. In practice: the GKV subsidy is applied for after the course takes place — not before. HR books the course, the employee attends, then applies with their insurer. Recommendation: check the provider's PRÄVOS status before booking (certificates have expiration dates).

Does every employee's health insurer need to be applied to separately?+

Yes — each employee applies with their own insurer. With a mixed insurance base (TK, AOK, DAK, BKK...), that means different forms and processes. Solution: provide employees with instructions; in larger companies, a BGM tool handles the coordination.

What is the PRÄVOS quality assurance framework?+

PRÄVOS (Prevention and Quality Assurance System) is the GKV's shared certification system for prevention offerings. The Central Prevention Review Office (Zentrale Prüfstelle Prävention, ZPP) issues the seal. Providers without the ZPP seal are not eligible for GKV subsidies under §20 / §20b SGB V. Check providers at: www.zentrale-pruefstelle-praevention.de

BGF Applications Without Spreadsheets

EasyBGM guides HR through the GKV Prevention Guideline: manage PRÄVOS providers, digitally capture proof of attendance, and automatically derive needs assessments from GBPsych results.

Try EasyBGM for Free Start the BGM Compliance Check

Sources

Last updated: 2026-06-27. Not legal or tax advice — have your specific case reviewed by a professional.

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