ROI: Is WHP Worth It?

Does workplace health management (WHP) pay off for small and medium-sized companies?

Yes — WHP can pay for itself quickly, especially for SMEs, because every absence carries more weight. The reference value from research is an ROI of 1:2.7 — according to the iga.Report, on average, with structured implementation. On top of that, health services provided by the employer remain tax-free up to €600 per employee per year under Section 3 No. 34 EStG (German law) — an allowance, not a subsidy, and a ceiling, not a target. Only your tax adviser can confirm the tax exemption.

Cost Comparison: One Sick Day vs. One Year of WHP (Example: 50 Employees)

Item	One-Time / Annual	Assumption / Source
Cost of a sick day (wages + downtime costs)	about €300 per sick day (Personalwirtschaft 2024, model calculation; German figures) — more or less in your own business, depending on the role	Personalwirtschaft, “So teuer sind AU-Fehlzeiten für Unternehmen” (22 Feb 2024)
Sickness rate in Germany (2025)	5.66% (≈ 20 calendar days per employee per year)	BMG (German Federal Ministry of Health), statutory health insurance statistics KM1, January to December 2025
Total absenteeism costs (50 employees)	~€300,000/year	20 days × 50 employees × €300/day
Software for the WHP process (e.g. EasyWHP, 50 employees)	Flat annual price	current prices on the EasyWHP pricing page
Tax allowance under Section 3 No. 34 EStG	up to €600/employee/year	Ceiling for tax-free employer benefits — not a subsidy, not a saving of that amount
Break-even: how many sick days to save?	around eight sick days per year	Annual software price ÷ about €300 per sick day

What Does a Sick Day Really Cost?

The German Federal Institute for Occupational Safety and Health (BAuA) puts the macroeconomic cost of incapacity for work in 2024 at €134 billion in lost labour costs and €227 billion in lost gross value added across 881.5 million days of incapacity — about €150 or €260 per sick day (German figures). For an individual employer the costs are often higher, because cover and lost productivity come on top; as a guide value we use about €300 per sick day (Personalwirtschaft 2024).

How much it is in your own business depends on industry, wage level and role. Using about €300 per sick day (Personalwirtschaft 2024) and around 20 sick days per employee, 50 employees add up to roughly €300,000 a year.

For SMEs, a single long-term absence hits disproportionately hard: there's rarely a buffer of backup staff, and the knowledge held by key people is often undocumented. The smaller the company, the higher the relative damage per absence.

When does WHP specifically pay off for SMEs?

For SMEs, the calculation is straightforward: around eight avoided sick days a year cover the cost of the platform. EasyWHP costs a flat price for the whole company (current prices on the pricing page) — WHPCompass, as a pure content hub, is permanently free.

The benefits of structured health promotion are well researched: the reference value from research is an ROI of 1:2.7 — according to the iga.Report, on average, with structured implementation (iga.Report 40, 2019). That describes the category, not your result; depending on programme depth and measurement period, values vary.

There is also an indirect benefit: a visible health programme can strengthen your attractiveness as an employer — an advantage when recruiting in times of skills shortages.

Is workplace health promotion tax-free?

Yes, up to a ceiling: under German tax law, Section 3 No. 34 EStG allows employers to provide workplace health promotion benefits of up to €600 per employee per year free of income tax and social security contributions. That's an allowance, not a subsidy: the employer pays for the measure itself; only payroll tax and social security contributions on that benefit fall away. And the €600 is a ceiling, not a target — in practice, a fraction is often enough.

What's most underestimated is the requirement: tax-free status applies to certified prevention courses — or to your own measures that are part of a structured workplace health promotion process with a needs analysis and employee involvement. EasyWHP guides you through exactly that process: needs analysis, measure planning, and evaluation per the GKV Prevention Guideline. In the end, only your tax advisor can confirm the tax exemption — the documentation puts them in a position to do so.

Separately, statutory health insurers can fund workplace health promotion under Section 20b SGB V (German law) — as a sum for a project, such as one measure, a health day, or an annual budget, not as an amount per employee. There is no entitlement to it. But companies that have documented their process and metrics qualify for a conversation on equal footing with their health insurer.

Why do SMEs often see results faster than large corporations?

SMEs have shorter decision paths: the owner or the person responsible for HR can decide today and start tomorrow. In large corporations, by contrast, WHP programs often get stuck in coordination loops between HR, the works council, legal, and regional management.

Cultural closeness is the second advantage: in a company with 50 employees, most people know each other personally. Health offerings get adopted faster because they're perceived as genuine care, not an anonymous HR program.

Measurability follows directly: with 50 employees, every prevented long-term absence is visible in the WHP score. SME leaders can observe the ROI directly — which makes it easier to justify and sustain the program internally.

Related measures & topics

Key takeaways

Around eight avoided sick days a year cover the cost of the platform. What a sick day costs your company is best calculated with your own wage and absence costs — the price of the platform is not the deciding figure.
Per the iga.Report, an average ROI of around 1:2.7 with structured implementation — SMEs benefit disproportionately thanks to shorter decision paths and cultural closeness.
Section 3 No. 34 EStG (German tax law): an employer's health benefits stay tax-free up to €600/employee/year — an allowance and a ceiling, not a subsidy and not a target. Only your tax advisor can confirm it.
Statutory health insurers fund projects under Section 20b SGB V (one measure, a health day, an annual budget) — not per head and with no entitlement. A documented process qualifies you for a conversation on equal footing with your insurer.
Effort is not the problem — the missing process is. EasyWHP, the team behind WHPCompass, brings this process with it.

Frequently asked questions

From how many employees does a platform for the WHP process pay off?+

There is no fixed threshold. The platform pays for itself as soon as it prevents as many sick days per year as its annual price divided by the cost of one sick day — as a guide value about €300 per sick day (Personalwirtschaft 2024). The more employees, the sooner this is reached; often a single avoided long-term absence is enough.

What is the average ROI of WHP?+

The reference value from research is an ROI of 1:2.7 — according to the iga.Report, on average, with structured implementation (iga.Report 40, 2019). What matters is the combination of behaviour (courses, measures) and conditions (leadership culture, work environment). The proof for your company comes from your own measurement.

Does WHP always have to be expensive?+

No. WHPCompass, as a content hub, is permanently free; the costs of EasyWHP (current prices on the pricing page) are covered by around eight avoided sick days a year. The employer pays for the measures themselves — up to €600 per employee per year they remain tax-free under Section 3 No. 34 EStG (German law; an allowance, not a subsidy; only your tax adviser can confirm this). Independently, a health insurance fund can fund individual projects under Section 20b SGB V, without any entitlement.

What's the difference between “BGM” and “BGF” (German terms) — and which one do I need as an SME?+

In German terminology, BGF (workplace health promotion) is the voluntary pillar with concrete measures and the €600 tax allowance; BGM is the umbrella that brings BGF, occupational safety and BEM together. Internationally, both are called WHP. Most SMEs sensibly start with health promotion and expand it into full health management once occupational safety and BEM become relevant (from maturity level L3).

Can I manage WHP alongside my actual job?+

Yes — EasyWHP is built for HR managers who are responsible for WHP alongside their actual job. Plan on 1–2 hours per week for ongoing management. The AI assistant Anna suggests suitable measures; you export the annual report as a PDF.

What's Your WHP Maturity Level?

The maturity check shows in about 7 minutes which WHP measures your company can start right away — and how far your process already goes if measures are to be tax-free under Section 3 No. 34 EStG (German law).

Check your WHP maturity — about 7 min.Understand GKV Funding

Sources

Last updated: 2026-06-23. Not legal or tax advice — have your specific case reviewed by a professional.

Health insurer funding & taxDoes the health insurer pay for workplace health promotion (WHP) measures — and how do you get access?Starting WHP: first stepsHow do I get started with workplace health promotion — without my own HR department?