Lohnsteuer kompakt FAQs

Field help: 15. a) (Seasonal) short-time allowance (included in 15.)

Enter the amount from line 15a of your employment tax statement:

"(Seasonal) short-time work allowance (included in 15)"

The amount entered here must already be included in the details in line 15 and is solely for the separate disclosure of the (seasonal) short-time work allowance.

This typically applies to:

• Seasonal short-time work allowance
• Short-time work allowance under SGB III

Note: (Seasonal) short-time work allowance is tax-free but subject to the progression clause. This increases the tax rate applied to your other taxable income.

Do not enter any amount here if you have not received (seasonal) short-time work allowance.