(2022) What is the amount of the tax reduction?

If the household help is employed on a mini-job basis with a monthly wage of up to 520 Euro (from 1.10.2022; previously: 450 Euro), the expenses are also tax-advantaged:

The expenses are deductible up to 2.550 Euro at 20 percent, maximum 510 Euro per year, directly from the tax liability.

The maximum deductible amount of 510 Euro is not reduced on a pro rata basis if the employment relationship does not last the entire year.