Affordable WHP for SMBs

What can I do to make my employees healthier without a big budget?

Note: this guide refers to German law. Start with no budget: movement breaks, drinking water and an internal health team cost nothing. On top of that come three levers you need to keep apart: statutory health insurers subsidize certified prevention courses for their insured members (Section 20 SGB V) and fund workplace health promotion projects (Section 20b SGB V) — with no entitlement; the insurer decides project by project. And the employer can provide health benefits of up to €600 per employee per year tax-free (Section 3 No. 34 EStG): for certified courses or for measures within the workplace health promotion process.

WHP Measures for SMBs by Effort and Cost

Measure	Out-of-Pocket Cost	Funding	Effort
Movement Breaks / Stretching Routines	€0	—	15-min. rollout
Providing Drinking Water	~€1–2/employee/day	—	minimal
Back Health Course (ZPP-certified, e.g., Upfit)	depends on insurer and employer subsidy	Section 20 SGB V (insurer subsidizes its insured members)	Booked via platform
Nutrition Coaching (ZPP-certified)	depends on insurer and employer subsidy	Section 20 SGB V; employer subsidy tax-free under Section 3 No. 34 EStG	Booked via platform
WHP Process & Survey (EasyBGM)	from €0 (free plan)	Route to tax-free measures without certification (Section 3 No. 34 EStG)	4–8 hrs setup

Free Quick Wins — No Budget Required

Even without a health budget, there are effective measures: short movement breaks (5–10 min. per hour at the screen), providing drinking water, a fruit basket, and correct ergonomic seating have been shown to reduce absenteeism and boost concentration — at virtually no cost.

An internal health team (1–2 volunteer employees acting as health champions) coordinates these measures and costs only time, not money. BGF-Kompass provides a structured template to get started.

Movement breaks and active break routines (free)
Providing water and healthy snacks (~€1/employee/day)
Ergonomic workplace check (one-time, often free via your health insurer)
Appoint health champions from within the team
Assess your WHP maturity level (3 min., free with BGF-Kompass)

Health Insurers: Two Pots — Courses (Section 20) and Workplace Projects (Section 20b)

Statutory health insurers support prevention in two ways that must not be confused. Under Section 20 SGB V, they subsidize certified prevention courses (ZPP), such as back or nutrition courses from providers like Upfit — for their own insured members and in an amount each insurer sets itself. What employees or the company end up paying depends on the insurer, the course and any employer subsidy.

Under Section 20b SGB V, health insurers fund health promotion in the workplace itself — as a project, such as a health day or an annual budget. No certification is provided for this, and the company has no entitlement: the insurer decides project by project, often based on how many of the company's employees it insures. Guidance comes from the action areas of the GKV Prevention Guide (physical activity, nutrition, stress management, addiction prevention). If you have documented needs, goals and measures, you go into the conversation with the insurer with data rather than a request — EasyBGM structures this process and documents it transparently.

Section 3 No. 34 EStG: Up to €600 Tax-Free — the Underrated Lever

Employers can spend up to €600 per employee per year on health measures free of tax and social security contributions — on top of the wages already owed, not through salary conversion. There are two routes: certified prevention courses under Section 20 SGB V (route 1) or measures implemented within the workplace health promotion process — with a needs analysis and employee involvement (route 2). No certification is provided for route 2.

Not eligible are, among other things, sports club and gym memberships, corporate fitness contracts, massages and screenings. The €600 is a tax-free allowance and a ceiling, not a subsidy and not a target: with 20 employees, up to €12,000 a year could be tax-free; in practice, a fraction is often enough. EasyBGM provides the documented process for route 2 — so your measures do not have to be certified. In the end, only your tax advisor can confirm this.

Prioritization: Where to Start?

Small companies typically get the biggest impact per euro spent by following this order:

1. Assess your WHP maturity level (free, 3 min.) → reveals the biggest levers
2. Offer a certified prevention course that health insurers subsidize for their insured members (Upfit, a back health course, etc.)
3. Provide health benefits tax-free through payroll, on top of wages (allowance under Section 3 No. 34 EStG — coordinate with your tax advisor)
4. Gradually expand to further action areas (stress management, nutrition)

Related measures & topics

Key takeaways

Note: This guide reflects German law (SGB V, EStG) for companies based in Germany. WHP for SMBs starts free: movement breaks, drinking water, health champions.
Health insurers subsidize certified courses (Section 20 SGB V) and fund workplace projects (Section 20b SGB V) — there is no commitment.
Tax-free allowance of up to €600 per employee per year (Section 3 No. 34 EStG): for certified courses or measures within the workplace health promotion process — your tax advisor can confirm this.
EasyBGM provides this process with manageable effort (1–2 hrs/week).

Frequently asked questions

What does WHP actually cost for a small company with 10–20 employees?+

Getting started is almost free: movement breaks and health champions cost only time. Health insurers subsidize certified courses (back health, nutrition) for their insured members under Section 20 SGB V — each insurer sets the amount itself. In addition, there is a tax-free allowance of up to €600 per employee per year (Section 3 No. 34 EStG) — with 15 employees, up to €9,000 a year. That is the tax-free ceiling, not a target.

As a small company, do I need to introduce a WHP program, or is a single measure enough?+

Single measures are possible. Under Section 3 No. 34 EStG, however, they are then tax-free only as a certified course. Measures without certification can be tax-free if they are implemented within the workplace health promotion process — with a needs analysis and employee involvement. A documented process also helps in conversations with the health insurer. EasyBGM guides you through this process, with 1–2 hours per week.

Which measures does the health insurer cover?+

There are two routes. Under Section 20 SGB V, insurers subsidize certified prevention courses for their insured members — e.g., back health, nutrition or stress management; Upfit offers such ZPP-certified courses. Under Section 20b SGB V, insurers fund workplace health promotion projects. There is no certification and no entitlement for this — the insurer decides project by project.

How much time do I need to invest as a business owner to organize this?+

Plan on about 4–8 hours of setup to get started, then 1–2 hours per week. EasyBGM supports needs analysis, measure planning and reporting — even without your own HR department.

Start WHP — Without a Big Budget

EasyBGM guides you through the workplace health promotion process — so measures can be tax-free even without certification. The maturity check shows you where you can start for free today.

Assess your WHP maturity level in 3 min.View measures

Sources

Last updated: 2026-10-15. Not legal or tax advice — have your specific case reviewed by a professional.

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