Informationen zur Elterngeld-Berechnung

Federal Parental Allowance and Parental Leave Act (BEEG)

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

Parental allowance is based on the average monthly net income available to the parent providing care in the relevant assessment period before the birth. The relevant assessment period for non-self-employed persons is the last 12 months before the birth, for self-employed persons (and mixed income) the last assessment period (calendar year) before the birth.

The following months are not taken into account

• with receipt of maternity benefit,
• with receipt of parental allowance (without taking into account periods of extended parental allowance payment for births up to 30.06.2015)
• with receipt of Parental Allowance Plus for an older child up to and including the child's 14th month of life
• in which income is reduced due to pregnancy-related illness or military or civilian service obligations.

In the case of non-self-employed persons, these months are replaced by months further in the past. In the case of self-employed persons and mixed income, the previous tax assessment period (or the profit calculation periods on which this 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.

Proof of income is required to determine the relevant net income:

• for non-self-employed persons: Wage or salary statements

• for self-employed persons: tax assessment notice

Other payments (in particular 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 monthly lump sum of EUR 83.33 is deducted for work-related expenses.

Amount of the basic parental allowance:

Entitled persons receive a minimum of EUR 300.00 and a maximum of EUR 1,800.

The lost income is replaced as follows for an average monthly net income before the birth:

• from EUR 1,240 and more at 65 percent,
• from EUR 1,220 to 66 percent and
• between EUR 1,000 and EUR 1,200 at 67 percent.

There is a higher percentage for low earners.

Amount of Parental Allowance Plus:

The amount of Parental Allowance Plus is calculated in the same way as Basic Parental Allowance.

You receive parental allowance for twice as long, but at most half of the full basic parental allowance.

Sibling bonus and multiple child supplement:

You 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 with you. 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 (EUR 150.00 for Parental Allowance Plus).

• 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's allowance
• Confirmation of working hours in case of employment while receiving parental allowance

none

Parental allowance can be paid retroactively for a maximum of three months before the start of the month in which the application was received.

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

Parental allowance is based on the average monthly net income available to the parent providing care in the relevant assessment period before the birth. The relevant assessment period for non-self-employed persons is the last 12 months before the birth, for self-employed persons (and mixed income) the last assessment period (calendar year) before the birth.

The following months are not taken into account

• with receipt of maternity benefit,
• with receipt of parental allowance (without taking into account periods of extended parental allowance payment for births up to 30.06.2015)
• with receipt of Parental Allowance Plus for an older child up to and including the child's 14th month of life
• in which income is reduced due to pregnancy-related illness or military or civilian service obligations.

In the case of non-self-employed persons, these months are replaced by months further in the past. In the case of self-employed persons and those with mixed income, the previous tax assessment period (or the profit calculation periods on which this is based) is decisive on request.

A maximum of EUR 2,770 is taken into account as the average monthly net income before the birth of your child.