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 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 ElterngeldPlus for an older child up to and including the child's 14th month of life
• during which income is reduced due to pregnancy-related illness or military or civilian service obligations.

Instead of these months, months further back are taken as a basis in the case of non-self-employed persons. In the case of self-employed persons and in the case of mixed income, the previous tax assessment period (or the profit determination periods on which this is based) is decisive upon application.

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:

• For non-self-employed persons: Wage or salary statement
• for self-employed persons: tax assessment notice

Other payments (especially one-time payments) and tax-free income are not considered 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 each month for work-related expenses.

Amount of the basic parental allowance:

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

As a basic parental allowance, you normally receive 65 percent of the net income you had before the birth and which ceases after the birth. This means:

• In the months of life in which you have no income, the basic parental allowance is 65 percent of your net income before the birth.
• In the months of life when you have income, the basic parental benefit is 65 percent of the difference between your net income before birth and your net income after.
• Low-income earners: If you had less than EUR 1,240 net income before the birth of your child, you will receive more than 65 percent of your net income and thus more parental benefit. Then the percentage you get as parental allowance from your income difference increases. The less net income you had, the bigger the percentage. If you had between 1,240 EUR and 1,200 EUR, the percentage increases in small steps from 65 percent to 67 percent. If you had between 1,200 EUR and 1,000 EUR, you get 67 percent. If you had less than 1,000 EUR, the percentage increases again in small steps up to 100 percent.

Amount of ElterngeldPlus:

The amount of ElterngeldPlus is calculated in the same way as the 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 age three or two older siblings under age six live in the household with you. The sibling bonus amounts to 10 percent 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 ElterngeldPlus.

In the case of multiple births, the parental allowance increases by EUR 300.00 for each additional multiple child in the case of basic parental allowance (by EUR 150.00 in the case of ElterngeldPlus).

Tip: As an aid to planning and calculation, you can use the parental allowance calculator of the Federal Ministry of Family Affairs. You can find the link for the parental allowance calculator under "Further information" - "Where can I find out more".

What documents do I need?

• Application form
• Certificate of birth
  
  • with the purpose of use "to apply for parental allowance", in the case of multiple births for each child.
• Copy of the residence permit
• Evidence of the particularly early birth
  
  • by a medical certificate or a certificate from a midwife or maternity nurse.
• Certificate of employment
• Certificate of maternity pay, statement from the employer for the calculation of the maternity pay supplement from the health insurance company
• Salary statements
  
  • if the mother is not self-employed: from the 14 months before the birth
  • in the case of the father's employment: from the 12 months preceding the birth

  The statements of account may also be submitted as copies.

• Proof of income for self-employment
  
  • In the case of self-employment, the tax assessment notice for the year before the birth of the child serves as proof of income. In the case of loss of income in this assessment period (e.g. pregnancy-related illnesses), the previous assessment period will be taken as a basis upon application.
  • If compulsory social security contributions are paid, proof of this is also required. A declaration on the continuation of the activity in the reference period is also required. If the activity is shut down/restricted, a replacement is hired, existing staff takes on additional tasks, etc.. If necessary, an estimate of the expected income in the reference period is also necessary. After the end of the reference period, the final calculation of the amount of entitlement is made.
• Proof of mixed income (income from self-employment and employment)
  
  • If there is income from non-self-employed and self-employed activities in the 12 months before birth or in the year before birth, the income from both activities from the calendar year before the year of birth is used.
• Depending on your individual situation, further documents may be required. You will find further information in the application documents.