Field help: 15. Wage replacement benefits, e.g. short-time work allowance, maternity pay, etc.

Enter the amount from line 15 of your income 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 Acts
• Training allowance

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