Parental allowance calculation

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 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.

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 (especially 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.

As basic parental allowance, you normally receive 65% of the net income that you had before the birth and which is no longer available 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 in which you have an income, the basic parental allowance is 65% of the difference between your net income before the birth and your net income after the birth.
• Low earners: If you had a net income of less than EUR 1,240 before the birth of your child, you will receive more than 65 percent of your net income and therefore more parental allowance. The percentage of your income difference that you receive as parental allowance then increases. The lower your net income, the higher the percentage. If you had between EUR 1,240 and EUR 1,200, the percentage increases in small steps from 65 percent to 67 percent. If you had between EUR 1,200 and EUR 1,000, you will receive 67 percent. If you had less than EUR 1,000, the percentage increases again in small steps up to 100 percent.

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 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 Parental Allowance Plus.

In the case of multiple births, the parental allowance increases by EUR 300.00 for each additional multiple birth child (EUR 150.00 for Parental Allowance Plus).

Tip: You can use the parental allowance calculator from the Federal Ministry for Family Affairs to help you plan and calculate. You can find the link for the parental allowance calculator under "Further information".