Field help: Has <%0100801%> received wage replacement benefits such as unemployment benefit, parental benefit or sickness benefit?

Select "yes" if you have received 2025 wage or income replacement benefits from Germany, an EU/EEA country, or Switzerland.

Wage or income replacement benefits include, in particular:

• Unemployment benefit I,
• Insolvency payments in the event of employer insolvency,
• Parental allowance under the Federal Parental Allowance and Parental Leave Act,
• Maternity pay, maternity pay supplement,
• Sickness, injury, and transitional benefits for disabled persons or comparable wage replacement benefits,
• Top-up amounts and partial retirement bonuses under the Partial Retirement Act or civil service law,
• Subsidies for wages for older employees from the employment agency.
• Employer subsidies for short-time work benefits and seasonal short-time work benefits.

These benefits are usually electronically transmitted to the tax office by the respective benefit provider. They are tax-free but subject to the progression clause (§ 32b EStG). This means they increase the tax rate applied to your other income.