Field help:
(2019)
Income replacement benefits (wife)
Income replacement benefits
Tick this box if you have received wage or income replacement benefits.
Wage and income replacement benefits include in particular
- Unemployment benefit I (Arbeitslosengeld I),
- Short-time work allowance and seasonal short-time work allowance,
- Insolvency payments in the event of an employer's insolvency,
- Parental benefits under the Federal Act on Parental Allowance and Parental Leave (Bundeselterngeld- und Elternzeitgesetz),
- Maternity benefit, supplementary payment to maternity benefit,
- Sickness, injury and transitional benefits for the disabled or similar wage-substitute benefits,
- Supplementary amounts and partial retirement bonuses in accordance with the German Retirement Part-time Work Act and Civil Service Law,
- Supplementary payments for older workers provided by the Federal Employment Agency.
These services are generally reported electronically to the tax office by the service provider.
Income replacement benefits are tax-free but are included in the progression clause (Progressionsvorbehalt) and thus increase the tax rate for other income.
Certain income replacement benefits are included in the employment tax statement, namely short-time work allowance, supplementary payment to maternity benefit, compensation for loss of earnings under the Infection Protection Act, supplementary amounts under the Partial Retirement Act, part-time early retirement allowances under the Remuneration Act. You do not specify these here.
You do not need to specify unemployment benefit II (Arbeitslosengeld II), additional expense allowance for 1 Euro-jobs, daily sickness benefit from a private health insurance, child-raising benefit (Erziehungsgeld), housing benefit, income support, child benefit, strike pay, the foundation grant for founders of a new business and the nursing allowance from 2015 onwards. These benefits are tax-free and are not subject to the progression clause.
