Prevention Guide for SMEs

Prevention Guide for SMEs: What Small Businesses Under 50 Employees Need to Know About Section 20b

Under German law, Section 20b SGB V applies to every employer — starting with 1 employee. SMEs need no dedicated WHP officer or department. The start can be small — for example a prevention course with the ZPP seal or a first measure in your own workplace health promotion process. Statutory health insurers fund WHP projects with a project sum, not per head and with no entitlement. Separately, employer health benefits of up to €600 per employee per year can be tax-free (Section 3 No. 34 EStG) — only your tax advisor can confirm that.

Prevention Guide for SMEs: What's Possible Without a WHP Department?

WHP Requirement / Option	Also Applies to SMEs?	Effort Without a WHP Specialist
GBPsych (Section 5 ArbSchG)	Yes — mandatory from 1 employee	Manageable with a digital tool that guides you through the steps
BEM (Section 167 SGB IX)	Yes — mandatory from 1 employee	Keep deadlines in view — easiest digitally
WHP under Section 20b SGB V	Yes — insurer funding as a project sum possible, no entitlement	Assess needs, plan the measure, talk to the insurer — no certification exists for Section 20b
Section 3 No. 34 EStG tax exemption	Yes — up to €600 per employee per year tax-free (ceiling)	Payroll records; only your tax advisor can confirm the exemption
Health steering committee	Optional — useful once several departments are involved	In small businesses, management plus one HR lead is enough
Annual WHP report	Optional	Useful for showing management and staff the impact

Does the Prevention Guide Really Also Apply to Very Small Businesses?

Yes — without restriction. Under German law, Section 20b (1) SGB V obligates the statutory health insurance funds (GKV) to support workplace health promotion measures “in companies.” The law does not specify a minimum number of employees. The GKV umbrella association designed the Prevention Guide (version of 17 December 2025) explicitly to apply to businesses of any size — with simplified requirements for smaller companies.

The most common misconception in practice: “We're too small for WHP.” This misconception keeps small businesses from even talking to their health insurer about funding a WHP project. In fact, the entry requirements for SMEs are lower than for large companies: a formal needs assessment can be done through a simple employee survey or analysis of the company's own absence statistics — a complex survey instrument is not required.

What SMEs without their own WHP department can use in practice: hire an external course provider whose prevention course carries the “Deutscher Standard Prävention” seal of the Central Prevention Testing Office (Zentrale Prüfstelle Prävention, ZPP) — this certification exists only for courses under Section 20 SGB V, and many insurers reimburse their members part of the course fee (each insurer sets the amount and conditions) — and use a digital tool for GBPsych and BEM deadlines. Separately, you can grant employer health benefits of up to €600 per employee per year tax-free (Section 3 No. 34 EStG) — a ceiling, not a target; only your tax advisor can confirm that.

Which Three WHP Measures Can Every SME Implement Right Away?

Measure 1 — Digital GBPsych: Section 5 ArbSchG obligates every employer to conduct a risk assessment of psychological workload. For SMEs there are digital tools that guide you through the steps: an online staff survey, evaluation, and a traceable PDF document. Where needed, specialists take on the professional assessment of the results. If an employer does not implement an order of the authority, a fine of up to €30,000 may follow (Section 25 ArbSchG).

Measure 2 — BEM deadline monitoring: Section 167 SGB IX applies from the very first employee. If someone is unable to work for more than six weeks within one year, continuously or repeatedly, BEM (workplace reintegration management) must be offered. For SMEs with 10–50 employees, manual tracking is error-prone. Digital monitoring flags when the six-week threshold is reached. That also matters in court: if the employer has not offered BEM, in a dismissal for illness it must additionally show that BEM would not have prevented future absences either (German Federal Labour Court, 20 Nov 2014 – 2 AZR 755/13).

Measure 3 — A prevention course with the ZPP seal: back strengthening, stress management, nutrition — courses under Section 20 SGB V carrying the “Deutscher Standard Prävention” seal of the Central Prevention Testing Office. For these, many health insurers reimburse their members part of the course fee; each insurer sets the amount and conditions. As the employer: purchase or subsidize the course and collect certificates of attendance. That is a good start. Your own measures without a certificate need a workplace health promotion process with a needs assessment and staff involvement — no certification exists for Section 20b.

What Does WHP Cost an SME — and What Funding Is Possible?

Sample calculation for 15 employees: a platform for GBPsych, BEM, and WHP (license costs depend on the provider and plan; current EasyWHP prices are listed on easywhp.com) + 1 back-strengthening course (assumed 15 × €80 = €1,200). Plan the total as your own investment. Whether a health insurer funds the course or a WHP project, and with what sum, it decides case by case; there is no fixed rate and no entitlement. Separately, the course can be tax-free for employees (Section 3 No. 34 EStG): €80 per person is far below the ceiling of €600 per employee per year. Only your tax advisor can confirm that.

Sample calculation for 50 employees: 2 courses/year (back + stress) × 50 employees × €100 = €10,000. Insurers fund such plans, if at all, with a project sum — for example an annual budget of €5,000; how much also depends on how many of your employees the insurer covers. Separately, €200 per employee stays well below the Section 3 No. 34 EStG allowance; only your tax advisor can confirm the exemption. Bonus: a properly run BEM can help prevent a dismissal for illness from failing before the labour court — along with the cost of the proceedings. Whether the program pays off is shown by your own measurement — studies cite an ROI of 1:2.7 (per iga.Report, on average, with structured implementation).

One thing that is often forgotten: beyond possible insurer funding and the tax-free allowance, WHP can also boost employer attractiveness (employer branding), which can lower recruiting costs. For SMEs, this is often the more relevant ROI factor than the direct funding amount.

Related measures & topics

Key takeaways

Section 20b SGB V applies from 1 employee — no minimum company size (under German law).
Insurer funding under Section 20b SGB V is possible even for the smallest businesses — as a project sum, not per head and with no entitlement.
GBPsych (Section 5 ArbSchG) and BEM (Section 167 SGB IX) are mandatory for all employers — regardless of company size.
Getting started without a WHP specialist: a digital GBPsych tool plus an external course provider with the ZPP seal (available only for prevention courses under Section 20 SGB V).
ROI threshold: plan with your own investment — insurer funding is possible but not plannable, and the tax exemption comes on top; the program has to pay off through its impact (1:2.7 per iga.Report, on average, with structured implementation).

Frequently asked questions

From how many employees does WHP pay off?+

WHP pays off starting with the very first employee — if you factor in compliance risk (GBPsych, BEM). According to iga.Report, the average return on investment for active WHP measures is 1:2.7, with structured implementation — on average, every €1 invested returns €2.70 through fewer absences and higher productivity. Whether it pays off in your business is shown by your own measurement — for example the sickness rate before and after the first measures.

Do I need a works council to receive WHP funding under Section 20b SGB V?+

No. Under German law, Section 20b SGB V does not make having a works council a precondition for GKV subsidies. Businesses without a works council can implement WHP measures under the Prevention Guide and apply for GKV support without restriction. A works council does have co-determination rights for certain WHP measures (Section 87 BetrVG), but it is not a funding requirement.

Can an SME receive a GKV subsidy without its own WHP officer?+

Yes, that is possible — but there is no entitlement. The GKV funds projects, not positions. As long as the measure is documented in a traceable way (needs, attendance list, content per the Guide), it doesn't matter whether an internal WHP officer exists. For the needs assessment, you can bring in a WHP consultancy or ask your health insurer.

What's the easiest first WHP step for a company with 20 employees?+

Conduct and document a GBPsych risk assessment — it fulfills a legal obligation, closes off a key fine risk and at the same time delivers the needs assessment required for the first GKV funding application (Section 20b SGB V). A digital tool guides you through the steps. After that: book a prevention course with the ZPP seal in the action area with the highest GBPsych risk.

WHP for SMEs — No WHP Specialist, No Administrative Burden

EasyWHP brings GBPsych, BEM, and WHP into one system. You don't need your own WHP officer for it.

Try EasyWHP for Free Start the WHP Compliance Check

Sources

Last updated: 2026-06-27. Not legal or tax advice — have your specific case reviewed by a professional.

WHP Costs for SMEsWhat does a complete workplace health promotion (WHP) program cost at a small or medium-sized German company?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)?BEM deadline: six weeksBEM after more than six weeks of incapacity for work: When must the employer offer the meeting?GBPsych FinesViolating the GBPsych Requirement: What Fines Are at Stake — and How Can Employers Protect Themselves?