Most wage replacement benefits are not found on the employer's income tax statement. These include according to § 32b EStG:
All tax-free benefits not listed in § 32b EStG are also not subject to the progression clause and therefore do not need to be declared in the tax return. This includes unemployment benefit II (Hartz IV).
Note: Currently, under the "Corona Tax Assistance Act", employer subsidies for short-time work benefits and seasonal short-time work benefits are tax-free, provided they do not exceed 80 percent of the difference between the target income and the actual income together with the short-time work benefits. This regulation was initially valid from 1.3.2020 to 31.12.2020, but was extended until mid-2022. The tax exemption promotes the topping up of short-time work benefits by the employer, which is often agreed in collective agreements but also voluntarily due to the Corona crisis (§ 3 no. 28a EStG-new).
The top-up amounts are subject to the progression clause - like the short-time work benefits themselves (§ 32b para. 1 no. 1g EStG).
