Parental allowance calculation

If you have applied for parental allowance, the amount of the parental allowance will be calculated by the responsible parental allowance office.

The parental allowance is based on the average monthly net income that was 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 birth.

Months are not taken into account

  • with maternity benefit,
  • with receipt of parental allowance (without taking into account periods of extended parental allowance payment for births until 30.06.2015)
  • with the receipt of Parental Allowance Plus for an older child up to and including the age of 14 months
  • in which the income has fallen due to a pregnancy-related illness or due to military and civilian service obligations.

Instead of these months, more recent 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 underlying profit determination periods) is decisive on request.

The average monthly net income before the birth of your child is a maximum of EUR 2,770.

To determine the relevant net income, the following is required as proof of income:

  • for non-self-employed persons: wage or salary certificates

  • for self-employed persons: tax assessment

Other remuneration (esp. One-off payments) and tax-free 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 for advertising costs of EUR 83.33 will be deducted monthly.

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:

  • from 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 ElterngeldPlus is calculated in the same way as the basic parental allowance.

You will receive parental allowance for twice as long, but at most 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.

In the case of multiple births, the parental allowance for basic parental allowance increases by EUR 300.00 per additional multiple child (with parental allowance plus by EUR 150.00).

  • Application form ( varies from state to state)
  • Birth certificate or birth certificate of the child
  • Proof of income
  • Certificate of receipt of maternity benefit
  • Certificate of employer subsidy
  • Confirmation of working hours in the case of employment during the receipt of parental allowance

Hints

The parental allowance can be paid retroactively for a maximum of three months before the beginning of the month of life in which the application was received.

Federal Parental Allowance and Parental Leave Act (BEEG)

Responsible for the content
Service Team BMFSFJ
Theme Group A

Last update or date of publication
07.12.2016