Employees eligible for the additional commuting tax credit (see above) for long distances are entitled to an additional EUR 290 of non-wastable tax credits (EUR 400 in total) limited at 18% of paid social security contributions. As of 1 January 2016, tax credits will be granted up to EUR 400 for all employers and up to EUR 110 for pensioners limited at 50% of paid social contributions. For low-income commuters who do not pay income taxes, the negative tax credit can amount to maximal EUR 500.