Workplace Health Promotion:
Prolonged sitting at the workplace, especially when working with computers, can in many cases lead to neck-, shoulder-and back-muscle tension.
This is not only painful but also affects the general sense of well being of employees and thus their individual work performance.
Reduced work performance by employees leads to economic loss in business.
For this reason it should therefore be in the interest of every employer to promote the health of his employees in a preventive way.
For this purpose, the State already provides up to 500 Euros per year free of employees tax and health insurance contributions. This up to an amount of no less than 44 Euros per month (§ 8 Abs.2 Satz 9 EStG).
As a precondition for tax exemption, the requirements of §§29 and 20a SGB V must be met.
For this purpose the German Federal Fiscal Court has acknowledged in its judgement dated 30.5.2001 that massage for employees in as much as it concerns and helps to prevent work related injury and impaired health, due to working conditions with computers: It is in the interest of the employee‘s health to take preventive measures in the way of neck and back massage.
However, stress induced tensions suffered by employers and managers can also be relieved by preventive massage.