Lohnsteuer kompakt FAQs

Field help: 15. Income subject to the progression clause (e.g. wage replacement benefits)

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

"Benefits subject to the progression clause (e.g. wage replacement benefits)"

The following benefits are typically included here:

• Short-time work allowance
• Maternity pay supplement
• Loss of earnings compensation under the Infection Protection Act
• Top-up amounts under the Partial Retirement Act
• Partial retirement bonuses under the salary laws
• Training allowance

Note: These benefits are tax-free but subject to the progression clause. This increases the tax rate applied to your other income.