If you have applied for parental allowance, the amount of parental allowance will be calculated by the responsible parental allowance office.
The parental allowance is based on the average monthly net income available to the caring parent in the relevant assessment period before the birth. The relevant assessment period for non-self-employed persons is the last 12 months before birth, for self-employed persons (and mixed income) the last assessment period (calendar year) before the birth.
Months are not taken into account
- in receipt of maternity benefit,
- with receipt of parental allowance (without taking into account periods of an extended parental allowance payment for births until 30.06.2015)
- with receipt of parental allowance Plus for an older child up to and including the age of 14 months
- in which the income has decreased due to pregnancy-related illness or due to military and civilian service obligations.
Instead of these months, more distant months are used for non-self-employed persons. In the case of self-employed persons and mixed income, the previous tax assessment period (or the profit determination periods on which it is based) is decisive upon request.
A maximum of EUR 2,770 is taken into account as the average monthly net income before the birth of your child.
To determine the relevant net income, the following is required as proof of income:
Other remuneration (esp. One-off payments) and tax-exempt income are not taken into account as income.
Deductions for taxes and social security contributions are calculated on a flat-rate basis. In addition, a lump sum of EUR 83.33 is deducted monthly for advertising costs.
Amount of basic parental allowance:
Beneficiaries receive a minimum of EUR 300.00 and a maximum of EUR 1,800.
In the case of an average monthly net income before birth, the lost income is replaced as follows:
- of EUR 1,240 and more to 65 percent,
- from EUR 1,220 to 66 percent and
- between EUR 1,000 and EUR 1,200 at 67 percent.
For low-income earners, there is a higher percentage.
Amount of parental allowance plus
:
The amount of the parental allowance plus is calculated like the basic parental allowance.
You will receive parental allowance for twice as long, but no more than half of the full basic parental allowance.
Sibling bonus and multiple supplement:
You will receive a sibling bonus in addition to the calculated parental allowance if and as long as an older sibling under the age of three or two older siblings under the age of six live in the household. The sibling bonus amounts to 10% of the parental allowance to which you are entitled, at least EUR 75.00 per month if you receive basic parental allowance, and at least EUR 37.50 per month if you receive parental allowance plus.
In the case of multiple births, the parental allowance increases by EUR 300.00 for each additional multiple child (for ElterngeldPlus by EUR 150.00).