Germany: Elterngeld at a glance, duration, ElterngeldPlus and claim

Who is entitled

You are entitled if you live or habitually reside in Germany, live with the child in one household, look after and raise it yourself and have no or no full-time employment (§ 1 para. 1 BEEG). You are not in full-time work if you work 32 hours a week at most on average over the month of life.

There is an upper limit: if taxable income in the last completed assessment year before the birth was over €175,000, for couples that of both parents together, the entitlement lapses (§ 1 para. 8). For twins and triplets there is only one entitlement to Elterngeld; the multiple-birth supplement is added.

How much

Elterngeld is a share of your net income before the birth, not of the gross. A flat-rate net is used: from the gross salary come wage tax, solidarity surcharge, church tax, a flat 21% of social contributions and one twelfth of the employee lump sum. You get 67% of that, up to 100% at very low income, 65% at higher income. The minimum is €300, the maximum €1,800 a month (§ 2 BEEG).

The sibling bonus raises the amount by 10%, at least €75, if besides the new child an older child under 3 years or two older children under 6 live in the household (§ 2a). For twins, €300 a month is added for the second child.

How long: basic Elterngeld, partner months and ElterngeldPlus

The parents together are entitled to twelve monthly amounts of basic Elterngeld. If one parent’s income falls in two months of life, two partner months are added: 14 months together. One parent gets twelve months at most (§ 4 BEEG). Basic Elterngeld is paid until the child’s 14th month of life. There are three forms:

• Basic Elterngeld: the full amount, for up to 14 months together.
• ElterngeldPlus: at most half of the basic Elterngeld, but twice as long. It can be received until the 32nd month of life if taken from the 15th month of life in consecutive months.
• Partnership bonus: if both parents work between 24 and 32 hours a week, each gets two to four additional months of ElterngeldPlus, at the same time and in consecutive months of life (§ 4b).

If the child comes too early

If the child is born at least six weeks before the expected due date, the joint entitlement to basic Elterngeld is extended by one month to 13; at least eight, twelve and 16 weeks it is 14, 15 and 16 months (§ 4 para. 5). The date on the doctor’s or midwife’s certificate counts.

The claim

Elterngeld must be claimed in writing. It is paid retroactively only for the last three months of life before the month in which the claim was received (§ 7 para. 1 BEEG): whoever comes later loses the money for the early months. In the claim you state for which months of life you want basic Elterngeld, ElterngeldPlus or partnership bonus. Changes are possible until the end of the payment period, retroactively also only for the last three months of life (§ 7 para. 2).

The claim is signed by the person making it; the other parent confirms with their signature that they know about it (§ 7 para. 3). The federal family portal names a digital route for all 16 states: ElterngeldDigital, where you fill in on screen, print, sign and send, or the state’s online claim.

Taxes

Elterngeld is tax-free (§ 3 no. 67 letter b EStG), but raises the tax rate on your other income (progression clause, § 32b para. 1 no. 1 letter j EStG). This shows in the tax return: a back payment is possible, so set some money aside.