How is the winter employment levy taken into account?

Employees in the construction industry are entitled to seasonal short-time work benefits during the bad weather period. Eligible employees include those from construction companies, scaffolding trades, roofing trades, and landscaping. In addition to seasonal short-time work benefits, commercial employees may receive additional benefits under collective agreements, such as the winter allowance and the winter expense allowance. These additional benefits are financed through a levy (known as the winter employment levy).

Employee contributions to the winter employment levy are deductible as income-related expenses. This is because the levy is calculated from taxable and social security liable wages and deducted from net wages. Generally, the employer has listed them separately in the income tax statement. Enter these amounts in "Anlage N" under other income-related expenses.