💰 Parental allowance: basic parental allowance, ElterngeldPlus and partnership bonus
In brief
Parental allowance (Elterngeld) replaces part of the income you lose because you do not work or work only to a limited extent after the birth. There are three variants that can be combined: basic parental allowance (Basiselterngeld) (full monthly amounts, a maximum of 14 months together with the other parent, of which at least 2 "partner months"), ElterngeldPlus (half monthly amounts over twice the period, advantageous with part-time work) and the partnership bonus (Partnerschaftsbonus) (additional months if both parents work 24–32 hours per week at the same time). Since April 2024, both parents can as a rule claim basic parental allowance at the same time for only one shared month (exceptions include multiple and premature births and the first month of life).
Parental allowance is only available up to a certain income limit in the year before the birth. For births from 1 April 2025 this limit is uniform – that is, regardless of whether you apply alone or as a couple – at a taxable income of €175,000 in the calendar year before the birth. If the limit is exceeded by even one euro, the entitlement lapses entirely; there is no sliding reduction.
Step by step
- Find the responsible parental allowance officeThe parental allowance offices are a matter for the states and are organised differently – find the right address via the parental allowance portal of your federal state.
- Choose a variantBefore the birth, think about how you want to split basic parental allowance, ElterngeldPlus and, where applicable, the partnership bonus between the parents – the split can only be changed to a limited extent later.
- Apply after the birthSubmit the application only after the birth (it is not possible beforehand), but as soon as possible – parental allowance is paid retroactively for a maximum of 3 months before the application.
- Submit proof of incomeSubmit proof of income for the last 12 months before the birth (or the tax assessment notice) as well as the birth certificate.
- Check the notice of decisionCheck the parental allowance notice of decision (Bescheid) for the assessment months used – certain months (e.g. with receipt of maternity pay or past income losses due to Covid) can be excluded on request.
Deadlines
- The income limit has been lowered several times and differs by date of birth: for births from 1.9.2021 to 31.3.2024, €300,000 (couples) or €250,000 (single parents) applied, from 1.4.2024 to 31.3.2025 a uniform €200,000, from 1.4.2025 a uniform €175,000. For earlier dates of birth, the limit applicable at the time of birth applies.
- Since 1 April 2024, parents can in principle claim basic parental allowance at the same time for only one shared calendar month; exceptions apply, among others, to the month of birth and in cases of premature births, multiple births or if a child with a disability is born.
- The partnership bonus requires both parents to work continuously between 24 and 32 hours a week in the same months – even small deviations can lead to repayment demands; precise proof is important.
- Parental allowance is an income replacement benefit and is, among other things, counted partly or fully as income against Arbeitslosengeld II/basic income support (Grundsicherungsgeld) (with a basic allowance for people in work) – for recipients of basic income support this can have a different effect than for employed people with medium income.
In depth · legal basis, figures and practice – for advisers and professionals
The three variants at a glance
Basic parental allowance (Basiselterngeld) replaces 65–100 % of the net income lost before the birth (the exact replacement rates and minimum/maximum amounts in euros should be checked currently on familienportal.de or directly with the parental allowance office, as they can change) for up to 14 months if both parents share the months and at least the second parent takes at least 2 months (partner months, § 4 Abs. 3 BEEG). ElterngeldPlus (§ 4 Abs. 3, § 4a BEEG) pays half of the basic parental allowance over twice the period – advantageous if you already work part-time while receiving it, because the offsetting of part-time income against basic parental allowance otherwise leads to a larger reduction. The partnership bonus (Partnerschaftsbonus) (§ 4b BEEG) grants up to 4 additional ElterngeldPlus months per parent if both work 24–32 hours a week at the same time.
Income limit: development since 2021
The income limit under § 1 Abs. 8 BEEG was lowered in several stages: for births from 1.9.2021, €300,000 (jointly assessed couples) or €250,000 (single parents) applied; for births from 1.4.2024 it was lowered to a uniform €200,000 (no longer distinguishing between couples and single people); for births from 1.4.2025, a uniform €175,000 of taxable income under § 2 Abs. 5 EStG of the calendar year before the birth applies. The version of the law valid on the child's date of birth is always decisive.
Offsetting maternity benefits
Under § 3 BEEG, maternity pay and the employer's supplement are offset against parental allowance, as they concern the same period and purpose. For mothers, receipt of parental allowance in the legal sense therefore usually only becomes "noticeable" after the end of the maternity protection period, even though the maternity protection months can be counted as months of entitlement.
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