Parental allowance - assessment basis

Employees: The assessment basis for parental allowance is generally based on the last 12 months before the birth of the child or before the start of maternity leave. Exceptions: 1. Loss of income due to pregnancy-related illness, which means that the period can be postponed; 2. Parental allowance for older children.

Self-employed and freelancers
(also applies if they are not self-employed at the same time):

For births from 01/01/2013 : As soon as self-employed activity has been carried out in the relevant 12 months prior to the birth, the calendar year prior to the birth is the sole assessment basis for all income and no longer the possibly different assessment period. This also applies if the self-employed activity is no longer carried out or a non-self-employed activity is carried out at the same time.

Income that is not taxed domestically or that is not treated as income in Germany (income from EU, EEA and Switzerland countries is assimilated) is not included in the parental allowance calculation.


The basis for calculating the parental allowance is exclusively the income from non-self-employed, freelance / self-employed activities as well as from commercial operations or agriculture and forestry. This does not include income from, for example, rentals, capital assets. (Exception: people who are subject to wealth tax, see also parental allowance income limit).

Related Links

  • Form: Parental Allowance - Certificate B - Employer's proof of employment, barrier-free, PDF
  • Form: Parental Allowance - Certificate A - from the health insurance company / office on maternity benefits
  • Parental AllowanceDigital: Apply for parental allowance with digital support
  • Parental allowance - Corona pandemic information sheet, PDF, barrier-free, 1 page
  • Information sheet about necessary documents (parental allowance) for births from September 1st, 2021 - barrier-free, PDF
  • Form: Parental Allowance - Certificate A - for births from 01.09.2021

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