Electromobility is a key component of a successful energy transition. Nevertheless, electric vehicle sales in Germany are growing more slowly than expected. One of the main reasons remains the inadequate charging infrastructure. Those who do not own a home or have a private wallbox are dependent on charging their private electric car at work or relying on public charging points.
This is precisely why charging electric cars at the workplace is becoming an increasingly decisive factor for the acceptance of electromobility. At the same time, companies are facing legal, tax, and organizational questions: Is there a mandatory requirement for employers to provide charging stations? What does the mandatory charging station requirement from 2025 look like? How is billing handled, especially if employees have to pay for the electricity?
This article provides a comprehensive overview of opportunities, obligations, and practical solutions.
Key takeaways
- The charging of private electric cars at the workplace is the most important charging option for many employees
- Employers are key drivers of electromobility
- Charging at the workplace is tax-free under certain conditions
- Legal requirements such as the mandatory EV charging station requirement will become increasingly important by 2025
- Digital systems enable individual, payroll-compliant billing
The benefits of workplace charging
An EV charging station at the workplace offers benefits for both sides. For employees, it means peace of mind and convenience – the electric car is reliably charged after work. For companies, it strengthens their sustainable image, increases their attractiveness as an employer, and boosts employee satisfaction while facilitating the transition to an electric fleet.
By providing charging points, employers lower one of the biggest barriers to entry for electromobility. Employees are more likely to choose an electric vehicle if they can charge their private electric car at work.
Barriers and current challenges
Despite the clear advantages, many companies hesitate to expand their charging infrastructure. Common reasons include:
- Uncertainty regarding billing and cost allocation
- Unclear tax treatment
- Lack of technical expertise
- Questions regarding public use of charging stations
- Efficient & dynamic load management
A mobility study by Continental and Infas shows that around a third of Germans are generally open to buying an electric car. However, the lack of charging infrastructure remains one of the biggest obstacles – especially for commuters without their own wallbox.
Mandatory employer charging stations and EV charging station requirements
A general mandatory employer charging station requirement does not currently exist. However, legal regulations from the Building Electromobility Infrastructure Act (GEIG) are already in effect.
Among other things, this stipulates:
- For new non-residential buildings with more than 20 parking spaces, at least one charging point must be installed
- In addition, cable infrastructure for further charging points is mandatory
These requirements are often referred to as mandatory EV charging station requirements and are particularly relevant with regard to 2025 for companies that are building new facilities or carrying out extensive renovations.
Charging an EV during working hours
The charging of an EV during working hours is generally permitted, provided the employer allows it. It is important to have a clear internal policy, for example regarding:
- Charging times
- Usage rights
- Prioritization during capacity shortages
- Cost coverage or co-payment
Transparent rules ensure acceptance and prevent conflicts in everyday work.
Billing and taxes for charging electric vehicles
While fuel vouchers for combustion engines are considered a taxable benefit, charging an electric car is tax-advantaged.
The charging of private electric vehicles at the workplace is tax-freeif:
- the charging station is connected to the company's infrastructure
- and is not publicly accessible
In this case, neither income tax nor social security contributions apply. It is important to ensure a clear spatial and organizational separation from public charging points.
Public charging stations, calibration law, and pricing
If the charging station is also to be made available to external users, additional requirements apply. In that case, among other things:
- the Charging Station Ordinance
- calibration law
- the Price Indication Ordinance
must be complied with. Billing based on daily flat rates is not permitted. Only monthly or annual models are allowed. Many companies circumvent this complexity by charging a parking fee instead of a fee for electricity.
ParkEfficient: Billing, transparency, and payroll accounting
In combination with the intelligent parking management from ParkEfficient charging infrastructure and parking spaces can be managed efficiently. ParkEfficient not only enables the operation of charging stations but also complete and customized billing for charging sessions.
With ParkEfficient, you can:
- track all charging sessions by user
- assign costs individually to each employee
- transfer billing data automatically to payroll accounting if employees are required to pay for their charging electricity
This makes charging electric vehicles at the workplace legally compliant, transparent, and requires minimal administrative effort.
Conclusion
The charging of private electric vehicles at the workplace is becoming a key component of modern corporate mobility. Employers who invest in charging infrastructure early on benefit in multiple ways: they increase their appeal as an employer, meet upcoming legal requirements, and make an active contribution to the energy transition.
Digital solutions like ParkEfficient ensure fair, transparent, and scalable billing – even allowing for direct integration into payroll accounting. This makes corporate electromobility not only feasible but also cost-effective and future-proof.
