Parental allowance (Elterngeld) provides support for parents who work less or not at all after the birth in order to care for their child. Parental allowance is available to every mother and father. While receiving parental allowance, you may work up to 30 hours per week. It is also possible to not work at all. You do not have to interrupt higher education or vocational training in order to receive parental allowance.

You can either apply for parental allowance on your own or together with the other parent. There are three kinds of parental allowance: basic parental allowance (Basiselterngeld), parental allowance plus (ElterngeldPlus), and the partnership bonus (Partnerschaftsbonus).

You receive basic parental allowance for at least two months and up to your child’s first birthday. If you both draw parental allowance, you can receive it for 14 months in total. You are free to divide up these months between you. You can draw basic parental allowance together, consecutively or alternately. Single parents are also entitled to the additional two months.

Basic parental allowance ranges from 300 to 1800 euros per month, depending on your income prior to the birth of your child. As a rule, it amounts to 65 percent of your net income. Parents with a low income receive up to 100 percent of their net income. If you are working part-time while drawing parental allowance, this has an impact on the level of your parental allowance. Your income after your child’s birth is taken into account. If you had no income before the birth, you can receive a minimum amount. If you have other small children or the newborns are twins, you may receive higher amounts.

One example: a mother receives basic parental allowance until the child is 8 months old. After that, the father receives basic parental allowance when the child is between 9 and 14 months old. The parents have thus exhausted their entitlement to 14 months of basic parental allowance.

With parental allowance plus, you can extend the period during which you receive the allowance. Parental allowance plus is provided for twice as long as basic parental allowance. If you do not work after the birth, parental allowance plus amounts to half as much as basic parental allowance. If you are working part-time after the birth, parental allowance plus may amount to the same as basic parental allowance in combination with part-time work. Parental allowance plus may be especially worthwhile then because it is the same or almost the same amount but can be drawn for twice as long as basic parental allowance.

This enables you to receive more parental allowance. Parental allowance plus amounts to between 150 and 900 euros per month. Basic parental allowance and parental allowance plus can be combined. Parents who share the responsibilities of family and career evenly can receive the partnership bonus. It amounts to four additional months of parental allowance plus, which you receive if you both work part-time at the same time. If you are single parent, it is enough if you alone fulfil the prerequisites.

You can claim the partnership bonus at any time: before, between or after drawing basic parental allowance and parental allowance plus. That could work like this: The mother receives basic parental allowance during the child’s first 4 months, the father during the 5th and 6th months. Both parents receive parental allowance plus between the child’s 7th and 14th months. From the 15th to the 18th month they both work between 25 and 30 hours per week and claim the partnership bonus during that period.

You can use the online parental allowance calculator (Elterngeldrechner) to give you a rough idea of how high your parental allowance could be. You can apply for parental allowance in writing to your local parental allowance office (Elterngeldstelle). With the free new form-filling assistant ElterngeldDigital you can depending on which federal state you live in – fill in the application for parental allowance electronically at www.elterngeld-digital.de and submit it directly.

All families receive child benefit (Kindergeld), regardless of their income. It is generally paid for all children up to the age of 18. If your child is unemployed, child benefit is paid until they turn 21. If your child is undertaking vocational training, you will receive child benefit until they reach the age of 25.

You must submit your child benefit application in writing. The agency responsible is normally the Federal Employment Agency’s Family Benefits Office (Familienkasse).

The monthly child benefit rate is 204 euros each for the first and second children, 210 euros for the third and 235 euros for each additional child. Under certain circumstances, child benefit can also be paid for children who are foreign nationals.

Further detailed information on the individual benefits and assistance available can be found on the website of the Federal Ministry for Family Affairs and the Familienportal. You can also use the online tool provided by the Federal Ministry for Family Affairs. This allows you to enter a few details and find out which family benefits you may be eligible to receive.

Families on low incomes are entitled to child supplement (Kinderzuschlag) payments of a maximum of 185 euros per month and child. This is in addition to child benefit (Kindergeld). Whether an income is low or sufficient for a family depends on many factors. These include, for example: the question of how many parents and children there are in the family, the age of the children and the cost of accommodation. For example, a couple with two children, accommodation costs of 700 euros and a family income between around 1,600 and approximately 3,300 euros of joint gross income (net income of approximately 1,300 to 2,400 euros) is considered to be on a low income. If the cost of accommodation is higher, families on higher incomes might also be eligible. If your family income falls within this range, it is highly likely that you are entitled to child supplement.

So far, the average income of the previous six months has been providing the basis for calculation.
In the context of the coronavirus crisis, child supplement has now been adapted and turned into an emergency child supplement, called Notfall-KiZ. It is to provide rapid help in situations where families suffer a loss of income and suddenly have only a low income. The following regulations apply:

• For applications made between 1st April 2020 and 30th September 2020, only the income of the month preceding application is checked as opposed to the income of the previous six months. This means that for applications made in April, the income of March is relevant, and for applications in May, the income earned in April. In this way, we can react more quickly to loss of income at short notice.
• Furthermore, parents no longer have to provide information on their net worth if they do not have considerable net worth. This regulation makes application easier. It might therefore be possible for child supplement payments to be higher.

Only families on low incomes are entitled to child supplement. This remains unchanged. The income ranges do not change.

Furthermore, the fact that information has to be provided on the income of the children and on the cost of accommodation of the families when applying continues to remain unchanged. This information is taken into consideration when entitlement is assessed and the amount of child supplement is calculated.

All regulations concerning Notfall-KiZ are planned for the period between 1st April and 30th September 2020. They are part of the social protection package of the Federal Government. They also relieve the pressure on the Family Benefits Office of the Federal Employment Agency so that it has more capacity to deal with Notfall-KiZ.

Using KiZ-Lotse at www.arbeitsagentur.de is a simple way of finding out whether child supplement or Notfall-KiZ is an option for you. You can apply online for Notfall-KiZ with the Family Benefits Office at www.kizdigital.de. For additional information go to www.notfall-kiz.de. 

Jasmin is expecting a baby – a little miracle. The pregnancy, birth and Paul’s first months are a very special time in her life. During that period, Jasmin and her child need special protection, protection for working mothers. It protects the health of Paul and Jasmin during pregnancy and breastfeeding. Furthermore, it enables Jasmin to carry on working before and after the statutory period of maternity leave and gives her special protection against dismissal. What is more, it safeguards her income during the time that she is not allowed to work. Students, schoolgirls and those taking part in the Federal Voluntary Service are also entitled to this protection.

Especially during the first three months of pregnancy, pregnant women and their unborn children face risks. The earlier Jasmin informs her employer of her pregnancy, the easier it is for them to ensure effective protection. Situations, materials or objects which pose a risk to the health of Jasmin or Paul must be avoided/removed by her employer. A risk assessment therefore has to be carried out in advance to identify hazards.

In a personal conversation, Jasmin and her employer can ensure that she has the right working conditions during her pregnancy. She is entitled to such a conversation. If Jasmin is not allowed to perform certain tasks on health grounds, she can get a certificate from her doctor. Before she is prohibited from working, Jasmin’s employer must examine whether her working conditions can be adapted to comply with the regulations for working mothers. Alternatively, Jasmin can perhaps continue to work in another work environment.

Questions on the protection for working mothers can also be answered by the supervisory body responsible for the company. If Jasmin’s employer cannot eliminate risks to the health of Jasmin or Paul by taking precautionary measures, then she is not allowed to work there. However, she should only be prohibited from working to the extent necessary to protect her health and that of Paul. A ban can be limited to certain activities or working hours.

The period during which Jasmin no longer has to work begins six weeks before the estimated due date. This due date is determined by a doctor or midwife. If little Paul is born earlier than expected, Jasmin’s maternity protection is extended by the number of days of leave not taken before the birth. Because Jasmin has statutory health insurance, she receives maternity benefit (Mutterschaftsgeld) and a top-up payment from her employer (Arbeitgeberzuschuss) during the statutory period of maternity leave. Taken together, these benefits usually equal average earnings during the last three months before the birth. If Jasmin wants, she can continue working during the six weeks leading up to the birth.

After the birth, however, there is a period of eight weeks during which she is not allowed to work. In certain cases, for example multiple or premature births, mothers are not permitted to work for 12 weeks after the birth. During this time, too, a mother receives maternity benefit and a top-up payment from her employer. In the case of a child with a disability, the mother can apply to extend post-natal leave to up to 12 weeks. Under statutory health insurance, Jasmin is entitled to midwifery care. Furthermore, after the statutory period of maternity leave, she can receive parental allowance and take parental leave.

Even after returning to her company, Jasmin’s workplace must comply with the regulations under the Act on the Protection of Working Mothers. If she breastfeeds little Paul, her employer must adapt her working conditions so that Jasmin and Paul’s health is not put at risk. If that is not possible, Jasmin must be released from work and instead receives maternity pay (Mutterschutzlohn). Up until Paul’s first birthday, Jasmin is also entitled to paid breaks to breastfeed him. You can find more useful information in our brochure (Leitfaden zum Mutterschutz).

A maintenance advance (Unterhaltsvorschuss) is provided if your child is not receiving maintenance payments. It is paid until the child’s 18th birthday at the latest. The monthly advance is 165 euros per month for children up to the age of 5 and 220 euros for children aged 6 to 11. The single parent’s income is irrelevant in this context.

Children aged 12 to 17 are entitled to a maintenance advance if they are not dependent on benefits under Book II of the Social Code, or you as a single parent have gross monthly earnings of at least 600 euros while receiving such benefits. If these conditions are met, you will receive a monthly maintenance advance of 293 euros.

Applications for a maintenance advance must be submitted in writing, normally to the local youth welfare office (Jugendamt). In certain circumstances, children who are foreign nationals can also receive a maintenance advance.

Further detailed information on the individual benefits and assistance available can be found on the website of the Federal Ministry for Family Affairs and the Familienportal. You can also use the online tool provided by the Federal Ministry for Family Affairs. This allows you to enter a few details and find out which family benefits you may be eligible to receive.

Income is untaxable up to a child’s minimum subsistence level and this principle is ensured either through child benefit or tax allowances for children (Freibeträge für Kinder). All parents are entitled to tax allowances without conditions until a child turns 18. After the child’s 18th birthday, the allowances may continue under certain circumstances until the child turns 25, for example if your child is undertaking vocational training.

The tax-free child allowance was

• 4788 euros for 2018, and will be
• 4980 euros for 2019 and
• 5172 euros for 2020.

Each parent is entitled to half of this amount. Under certain circumstances, single parents are entitled to the entire amount. There is also an additional tax allowance for childcare, education or vocational training needs totalling 2640 euros. Here again, both parents are normally entitled to half of this amount. If you are bringing up a minor on your own, you can apply to have the other parent’s share transferred to you.

The tax office decides whether to grant the tax allowances for children. When assessing income tax, it checks which option is most favourable. If child benefit is worth less than the tax relief provided by the tax allowances for children, these allowances less the child benefit you have already received are deducted from your taxable income.

Further detailed information on the individual benefits and assistance available can be found on the website of the Federal Ministry for Family Affairs and the Familienportal. You can also use the online tool provided by the Federal Ministry for Family Affairs. This allows you to enter a few details and find out which family benefits you may be eligible to receive.

Single parents receive special treatment with regard to income tax. This help comes in the form of tax relief for single parents (Entlastungsbetrag). This is an additional tax allowance of 1908 euros.

The amount of tax relief increases by 240 euros for each further child, starting with the second child. The 1908 euros in tax relief is automatically applied to those in tax class II, the tax class for single parents.

The increases for further children are, upon request, added to your wages tax card as a tax allowance by the local tax office.

Further detailed information on the individual benefits and assistance available can be found on the website of the Federal Ministry for Family Affairs and the Familienportal. You can also use the online tool provided by the Federal Ministry for Family Affairs. This allows you to enter a few details and find out which family benefits you may be eligible to receive.