The payslip shows vermögenswirksame Leistungen, and a regular credit appears in the housing savings contract. For the household budget you must check which amount actually goes into the current account and which is already invested in the contract. Otherwise the same benefit will be planned twice.
Reflect the actual flow of money
§ 2 of the Fifth Capital Formation Act describes vermögenswirksame Leistungen as monetary benefits paid by the employer and invested for the employee and names various forms of investment. [VL] Whether and to what extent your employer owes such benefits is not derived here from a general figure.
Take the concrete payslip and the contract credit in hand. Distinguish actual current-account disbursement, amount invested directly and additional private transfer. Tax and social-security deductions are taken into account based on the real payslip; the site does not claim a general tax exemption for the employer contribution.
A double count in the worked example
The fictional payslip results in exactly €2.000 net paid into the current account and an additional €40 credited to the savings contract. If you now assume €2.040 as the freely available monthly inflow for housing and everyday expenses and at the same time continue to count the €40 in the savings assets, they are used twice.
Over twelve unchanged months €24.000 flows into the current account and €480 into the contract. That is not an additional monthly current-account leeway of €40. Which amounts can later be used for a property purchase depends on the actual contract and usage conditions.
Allocate a possible savings bonus separately
§ 13 of the Fifth Capital Formation Act regulates the employee savings bonus under further conditions. The decisive income is taxable income with limits of €40.000 or €80.000 for joint assessment. For the housing-related forms of investment covered there paragraph 2 names nine per cent on at most €470 of eligible contributions. [ZULAGE]
Personal entitlement, correct form of investment and assessment must be checked concretely. § 14 governs the assessment procedure and the due date. [FESTSETZUNG] An expected bonus is therefore not automatically a present regular salary inflow. For the same eligible vermögenswirksame Leistungen with entitlement to the savings bonus the distinction to the Wohnungsbauprämie is also observed. [ABGRENZUNG]
Keep three balances traceable
Your finished plan shows freely paid-out money, tied savings assets and the actual level of possible subsidies separately. This allows ongoing housing payments to be planned with accessible money. The contract structure remains visible without being simultaneously booked as free monthly surplus.