Field help: (2021) Type of earnings

Enter here income replacement benefits (Einkommensersatzleistungen) that you received from Germany, an EU/EEA state or Switzerland. If your income replacement benefit is not included in the selection list, you can also enter any name.

The wage and salary compensation benefits include:

• Unemployment benefit I (Arbeitslosengeld I)
• Insolvency payments (Insolvenzgeld)
• Sickness benefit (Krankengeld)
• Child-care sickness benefit (Kinderpflegekrankengeld)
• Parental benefits (Elterngeld)
• Maternity benefit (Mutterschaftsgeld)
• Supplement to maternity benefit (Zuschuss zum Mutterschaftsgeld)
• Transition benefit (Übergangsgeld)
• Retirement severance pay (Altersübergangsgeld)
• Maintenance allowance as a supplement payment (Unterhaltsgeld als Zuschuss)
• Wage supplement (Eingliederungshilfe)
• Integration assistance (Eingliederungshilfe)
• Injury benefit (Verletztengeld)
• Compensation for loss of earnings (Verdienstausfallentschädigung) according to the Infection Protection Act
• Nursing allowance (Pflegeunterstützungsgeld) from 2015 (sect. 44a, para. 3 of the Social Security Code (SGB) XI).

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You may not indicate these benefits here:

• Short-time allowance (Kurzarbeitergeld): These benefits are paid by the employer, therefore they are included in the employment tax statement and should not be entered here.
• Unemployment benefit II (Hartz IV): These payments are not subject to the progression clause and are not relevant for tax purposes.
• Daily sickness allowance (Krankentagegeld) of a private (supplementary) health insurance: These benefits are tax-free and do not have to be declared.