Field help:
(2022)
Type of earnings
Type of earnings
Enter here income replacement benefits (Einkommensersatzleistungen) that you received from Germany, an EU/EEA state or Switzerland. If your income replacement benefit is not included in the selection list, you can also enter any name.
The wage and salary compensation benefits include:
- Unemployment benefit I (Arbeitslosengeld I)
- Insolvency payments (Insolvenzgeld)
- Sickness benefit (Krankengeld)
- Child-care sickness benefit (Kinderpflegekrankengeld)
- Parental benefits (Elterngeld)
- Maternity benefit (Mutterschaftsgeld)
- Supplement to maternity benefit (Zuschuss zum Mutterschaftsgeld)
- Transition benefit (Übergangsgeld)
- Retirement severance pay (Altersübergangsgeld)
- Maintenance allowance as a supplement payment (Unterhaltsgeld als Zuschuss)
- Wage supplement (Eingliederungshilfe)
- Integration assistance (Eingliederungshilfe)
- Injury benefit (Verletztengeld)
- Compensation for loss of earnings (Verdienstausfallentschädigung) according to the Infection Protection Act
- Nursing allowance (Pflegeunterstützungsgeld) from 2015 (sect. 44a, para. 3 of the Social Security Code (SGB) XI).
The income replacement benefits are generally tax-free. However, the amounts are taken into account when calculating your personal tax rate. This process is called progression clause (Progressionsvorbehalt).
You may not indicate these benefits here:
- Short-time allowance (Kurzarbeitergeld): These benefits are paid by the employer, therefore they are included in the employment tax statement and should not be entered here.
- Unemployment benefit II (Hartz IV): These payments are not subject to the progression clause and are not relevant for tax purposes.
- Daily sickness allowance (Krankentagegeld) of a private (supplementary) health insurance: These benefits are tax-free and do not have to be declared.
