Affordable BGF for SMBs

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

Start with zero budget: movement breaks, drinking water, and an internal health team cost nothing. With Section 3 No. 34 EStG (€600 tax-free per employee/year) and GKV subsidies under Section 20b SGB V, out-of-pocket costs drop to nearly zero — if the BGM process is documented.

BGF 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)	€0 after GKV subsidy	Section 20 SGB V (GKV covers course costs)	Booked via platform
Nutrition Coaching (ZPP-certified)	€0 after GKV subsidy	Section 20 SGB V + up to €600 under Section 3 No. 34 EStG	Booked via platform
BGM Process & Survey (BGF-Kompass)	from €0 (freemium)	Prerequisite for 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 BGF maturity level (3 min., free with BGF-Kompass)

GKV Subsidies: What Your Health Insurer Covers

Under Sections 20 and 20b SGB V, Germany's statutory health insurers (GKV) are required to support workplace health promotion. For ZPP-certified measures (e.g., back health or nutrition courses from Upfit), insurers can cover the full course cost — employees pay nothing, and neither does the company.

The requirement: the measure must follow the action areas defined in the GKV Prevention Guide. BGF-Kompass automatically guides you through these action areas (exercise, nutrition, stress management, addiction prevention) and documents the process in a traceable way.

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 income tax and social security contributions — this applies to ZPP-certified measures and to all measures embedded in a documented BGM process.

For a company with 20 employees, that's up to €12,000 a year that can be spent completely tax-free. BGF-Kompass provides exactly the documented BGM process that unlocks this tax exemption.

Prioritization: Where to Start?

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

1. Assess your BGF maturity level (free, 3 min.) → reveals the biggest levers
2. Launch a ZPP-certified measure covered by GKV (Upfit, a back health course, etc.)
3. Use the tax-free €600 employer subsidy through payroll
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. BGF for SMBs starts free: movement breaks, drinking water, health champions.
GKV covers ZPP-certified measures in full (Sections 20/20b SGB V).
Tax-free budget: €600 per employee per year (Section 3 No. 34 EStG) — unlocked by a documented BGM process.
BGF-Kompass delivers this process with minimal coordination effort (1–2 hrs/month).

Frequently asked questions

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

Getting started is virtually free: movement breaks and health champions cost only time. GKV covers ZPP-certified courses (back health, nutrition) in full under Section 20 SGB V. On top of that, a tax-free allowance of up to €600 per employee per year (Section 3 No. 34 EStG) is available — for 15 employees, that's up to €9,000 a year. That's the tax-free ceiling, not a target to hit.

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

Individual measures are possible, but a structured BGM process unlocks the full tax exemption under Section 3 No. 34 EStG and shows your GKV insurer that measures are embedded systematically. BGF-Kompass makes this process achievable with minimal effort (1–2 hrs/month).

Which measures does the health insurer cover?+

Under Section 20b SGB V, GKV insurers cover ZPP-certified prevention measures in the workplace setting — for example, back health courses, nutrition coaching, or stress management programs. Within the BGF-Kompass ecosystem, Upfit is ZPP-certified.

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

Getting started takes about 4–8 hours of setup, followed by 1–2 hours a month. BGF-Kompass automates needs analysis, measure planning, and reporting — no dedicated HR department required.

Start BGF — Without a Big Budget

BGF-Kompass guides you through the structured BGM process that unlocks Section 3 No. 34 EStG — and shows you exactly where you can start today for free.

Assess your BGF maturity level in 3 min.View measures

Sources

Last updated: 2026-06-19. Not legal or tax advice — have your specific case reviewed by a professional.

Health Insurance Funding & TaxDoes health insurance cover workplace health promotion (BGF) measures — and how do you access it?BGM Effort for SMEsHow much time and organizational effort does it take to introduce workplace health promotion (BGF) measures?Starting BGM: First StepsHow do I start BGM — without an in-house HR department?