Information on how parental allowance is calculated

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

Parental allowance is based on the average monthly net income received by the parent providing care during the relevant assessment period prior to the birth. For employees, the relevant assessment period is the last 12 months before the birth; for the self-employed (and those with mixed income), it is the last tax year (calendar year) before the birth.

The following months are not taken into account

• whilst receiving maternity benefit,
• whilst receiving parental allowance (excluding periods of extended parental allowance payments for births up to 30 June 2015)
• whilst receiving Parental Allowance Plus for an older child up to and including their 14th month of life
• in which income has fallen as a result of a pregnancy-related illness or due to military or civilian service obligations.

In the case of employees, months further back in time are taken as the basis instead of these months. For the self-employed and those with mixed income, the previous tax assessment period (or the profit calculation periods on which it is based) applies upon application.

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

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

• for employees: payslips or salary statements

• for the self-employed: tax assessment notice

Other payments (in particular one-off payments) and tax-free income are not counted as income.

Deductions for tax and social security contributions are calculated on a flat-rate basis. In addition, a flat-rate deduction of EUR 83.33 is made each month for income-related expenses.

Amount of the basic parental allowance:

Eligible recipients will receive a minimum of EUR 300.00 and a maximum of EUR 1,800.

The loss of income is compensated as follows, based on the average monthly net income prior to the birth:

• 65 per cent of those costing EUR 1,240 and above,
• by 66 per cent from EUR 1,220 and
• between EUR 1,000 and EUR 1,200 (67 per cent).

There is a higher percentage for low-income earners.

Amount of ElterngeldPlus:

The amount of Parental Allowance Plus is calculated in the same way as the basic parental allowance.

You will receive parental allowance for twice as long, but no more than half the full basic parental allowance.

Sibling allowance and multiple-birth supplement:

You will receive a sibling allowance in addition to your calculated parental allowance if, and for as long as, an older sibling under the age of three or two older siblings under the age of six live in the same household. The sibling allowance amounts to 10% of the parental allowance to which you are entitled; if you are receiving basic parental allowance, this is at least EUR 75.00 per month, and if you are receiving Parental Allowance Plus, it is at least EUR 37.50 per month.

In the case of multiple births, the basic parental allowance is increased by EUR 300.00 for each additional child in a multiple birth (and by EUR 150.00 in the case of Parental Allowance Plus).