HR Prevention Guide

HR Manager's Guide to Prevention: Which Measures Health Insurers Fund — and Why § 20 and § 20b SGB V Work Differently

Note: refers to German law. Two routes: prevention courses under § 20 SGB V with the ZPP seal “Deutscher Standard Prävention” are subsidised for the insured person. WHP under § 20b SGB V is funded as a project agreed with the company in advance — no certification, no entitlement.

Which measures health insurers fund — and through which route

Measure Type	Funding by the health insurer	Requirements
Certified stress management course (e.g., MBSR, resource training)	Yes — as a prevention course under § 20 SGB V: the insurer reimburses part of the course fee to the insured person (each insurer sets the amount)	ZPP seal “Deutscher Standard Prävention” for exactly this course + regular attendance (provider's certificate of attendance)
Back school / ergonomics training on-site	Possible as a WHP project under § 20b SGB V (project funding, no entitlement)	Needs assessment (workplace analysis or GBPsych results), agreement with the insurer before starting
Company health day (with certified course modules)	Possible as part of a WHP project under § 20b — funding goes to the project, not to individual modules	Embedded in the WHP process (needs assessment, goals, evaluation); no certification is provided for WHP
Online course (health app, digital prevention program)	Yes — if the ZPP has certified the digital offer as a prevention course under § 20	ZPP seal for the digital offer (online courses are initially certified for one year) + the reimbursement conditions of the respective insurer
Gym membership / fitness studio subsidy	No	Not eligible under GKV guideline § 20b
Individual coaching / personal consulting	Not a prevention course under § 20 — within a WHP project under § 20b only if it follows from the needs assessment and is agreed with the insurer	Format and scope according to the GKV Prevention Guide, chapter 6 (workplace health promotion)
Addiction prevention course (e.g. a smoking cessation course)	Yes — as a prevention course under Sec. 20 SGB V; workplace addiction prevention as a project is also possible via the WHP route under Sec. 20b	ZPP seal (prevention course under § 20, e.g. a smoking cessation course)

What does HR have to do step by step in the WHP process under § 20b?

The GKV Prevention Guideline (German law) describes the WHP process in six phases: preparation, structures, analysis, planning, implementation and evaluation. HR handles most of it operationally:

Phase 1 – Preparation: management resolution with budget (a management task, not HR)
Phase 2 – Structures: set up a steering committee or health working group and approach the health insurer early
Phase 3 – Analysis: Evaluate GBPsych results + absence analysis + optional employee survey. This is the formal proof to the GKV of why exactly this measure was chosen.
Phase 4 – Planning: plan the measures and agree them with the funding insurer before starting — the guide does not allow billing for services that were not agreed. No certification is provided for WHP measures. If you also offer prevention courses under § 20, choose courses with the ZPP seal “Deutscher Standard Prävention” (course search: www.zentrale-pruefstelle-praevention.de).
Phase 5 – Implementation: Document proof of attendance (list with names + signatures), course description, date, location, and hours. On billing: on the § 20b route the company bills according to its agreement with the insurer — billing per employee is excluded; if several insurers take part, they split their share, e.g. by membership share. On the § 20 route the insured persons submit the course provider's certificate of attendance to their own insurer; each insurer sets the reimbursement amount in its statutes.
Phase 6 – Evaluation: measure impact (e.g. absence comparison with the previous year). The guide requires all funded WHP measures to be evaluated regularly and the results documented.

Why does health insurer funding most often fail?

In practice, funding rarely fails because of the content of a measure, but because of the route and the paperwork. The most common mistakes:

Mistake 1 — mixing up § 20 and § 20b: a certificate is demanded for the WHP project although none is provided for there — or a course without the ZPP seal is announced to staff as a reimbursable prevention course
Mistake 2 — No proof of need: course booked without a documented needs assessment → the health insurer lacks the basis to fund the project under Sec. 20b
Mistake 3 — The gym membership error: Gym membership or sports club billed as WHP → fundamentally not eligible under § 20b
Mistake 4 — Missing attendee lists: Course held, but signed attendance lists are missing → no proof of attendance, no subsidy
Mistake 5 — not agreed in advance: the WHP measure is carried out first and submitted to the insurer afterwards → the guide does not allow billing for services that were not agreed

Can Sec. 3 No. 34 EStG and Sec. 20b SGB V be used at the same time?

Yes: Sec. 3 No. 34 EStG and Sec. 20b SGB V (German law) are two different instruments — a tax allowance and project funding by the health insurer — and both can be used at the same time. This is a common misconception among HR departments: many think they have to choose one or the other.

§ 3 No. 34 EStG (German income tax law): employer benefits for health promotion, paid in addition to the salary already owed, remain tax-free up to €600 per employee per year. This limit is a tax allowance — not a subsidy and not a target. Eligible are ZPP-certified prevention courses under § 20 and measures within the workplace health promotion process under § 20b; for the latter, no certification is provided for. Whether your measures qualify is for your tax adviser to confirm.

Funding by the health insurer: for prevention courses under § 20 SGB V the insurer reimburses part of the course fee to the insured person — each insurer sets amount and conditions in its statutes; according to the guide at most two courses per insured person per calendar year. For WHP under § 20b SGB V the insurer funds a project agreed with the company in advance; the company has no entitlement to it.

Result: the employer uses the tax allowance under § 3 No. 34 EStG, the insurer funds through its own route — this is not double-dipping but the parallel use of two separate instruments. If the insurer has already subsidised a course, only the employer amount exceeding that subsidy is tax-free.

Related measures & topics

Key takeaways

Two routes: prevention courses under § 20 need the ZPP seal “Deutscher Standard Prävention”, WHP projects under § 20b need no certification — but must be agreed with the insurer before starting.
Proof of need before the measure is a prerequisite for health insurer funding under Sec. 20b — for example from a GBPsych result or an absence analysis.
Gym subsidies are not eligible under § 20b — despite a common misconception.
§ 3 No. 34 EStG and insurer funding can be combined — the allowance is an upper limit, not a subsidy; only your tax adviser can confirm it.
Proof of attendance is the critical document — for § 20 courses the provider's certificate of attendance, for WHP projects the documentation for the insurer.

Frequently asked questions

Which health insurers fund WHP?+

§ 20b SGB V obliges health insurers to provide workplace health promotion services — it does not give an individual company an entitlement. You can approach any insurer with which some of your employees are insured, or the regional WHP coordination office. Funding goes to a project agreed in advance; the company contributes its own money and/or staff time. Several insurers can share a project, e.g. by membership share.

When do I have to agree WHP measures with the health insurer?+

Before you start. For WHP measures under § 20b: agree with the insurer first, then carry out — the insurer may not settle services that were not agreed afterwards. Prevention courses under § 20 need no advance registration: the insured persons submit the certificate of attendance to their insurer after the course. Before booking, check whether the course carries the ZPP seal — certification is usually valid for three years.

Do I have to apply separately to each of my employees' health insurers?+

It depends on the route. Prevention courses under § 20: yes — each insured person submits to their own insurer, with the course provider's certificate of attendance; provide a short guide for this. WHP under § 20b: no — billing per employee is excluded. The company agrees the project with one or more insurers; participating insurers split their share among themselves.

Who certifies prevention courses — and is there a seal for WHP?+

Prevention courses under § 20 SGB V (German law; exercise, nutrition, stress management, substance use) are checked by the Zentrale Prüfstelle Prävention (ZPP), a cooperation of the health insurers; certified courses carry the ZPP seal “Deutscher Standard Prävention”, and certification is usually valid for three years. No certification is provided for workplace health promotion under § 20b. Check courses at: www.zentrale-pruefstelle-praevention.de

WHP projects without Excel lists

EasyWHP guides HR through the GKV Prevention Guide: keep track of providers and ZPP-certified courses, record attendance digitally, derive the needs assessment from the GBPsych results.

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Sources

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

Apply for GKV Funding for WHPWhat does health insurance pay for workplace health promotion (WHP) — and which measures actually qualify for §20b funding?Building a WHP StructureHow do I build a WHP structure that is well organized and meets the prerequisites for a funding conversation with a German statutory health insurer (Krankenkasse)?Prevention Guide for CEOsPrevention Guide for CEOs: What §20b SGB V Actually Means — and What ROI WHP Delivers Create WHP Action PlanHow do I turn analysis results into a concrete WHP action plan?