SteuerGo FAQs

(2022) Are employees in part-time employment (Minijob) also entitled to the energy allowance?

The sudden and drastic increase in energy costs is causing significant additional burdens, which the government now aims to partially offset for employees.

In the "Tax Relief Act 2022" of 23 May 2022, it was stipulated that from 1 September 2022, all employees subject to income tax in tax classes I - V will receive a one-off energy price allowance (energy allowance, EPP) of 300 Euro as a supplement to their salary, paid through their employer's payroll. Self-employed individuals will receive an advance through a one-off reduction in their income tax prepayment. If this is not the case, the energy price allowance will be determined with the 2022 income tax assessment (§§ 112 to 122 EStG-new).

• Eligible are individuals with unlimited tax liability residing in Germany who earn income from employment, agriculture and forestry, business, or self-employment in 2022.
• It is legally stipulated that the entitlement to the EPP arises on 1 September 2022. However, 1 September is not a cut-off date for the eligibility requirements. Anyone who met the eligibility requirements at any time in 2022 is entitled to the payment.
• In any case where an income tax return is submitted for 2022, the tax office will check whether there is an entitlement to the EPP. Employees who have not yet received their EPP through their employer will receive it based on their details when submitting an income tax return for 2022. No special application is required. The tax assessment will then include both the income tax and the EPP - and unfortunately, it will be taxed again.

Those in part-time employment (minijobbers) and short-term employment (temporary staff, seasonal workers) are also entitled to the energy price allowance in accordance with § 8 para. 1 no. 1 and § 8a SGB IV. However, the employer will only pay the energy price allowance if they submit a payroll tax return to the tax office and the employee confirms in writing that it is their first employment relationship. This is to prevent a minijobber from receiving the allowance from multiple employers.

Tip: A template for the declaration can be found on the Minijob Centre website.

If the employer does not submit a payroll tax return (e.g. private household), the allowance will be determined in the 2022 income tax assessment. No special application is required for this. However, the submission of an income tax return is, of course, necessary. The energy price allowance can also be received by individuals who receive exclusively tax-free wages: Beneficiaries include voluntary trainers, coaches, supervisors, conductors, etc., whose remuneration is tax-free up to 3.000 Euro according to § 3 no. 26 EStG, as well as volunteers who receive an expense allowance of 840 Euro according to § 3 no. 26a EStG. The EPP is exempt from social security contributions but is taxable.

• For employees, the energy price allowance is taxable as wages (other remuneration) according to § 19 para. 1 no. 1 EStG. If paid by the employer, it is subject to payroll tax deduction as "other remuneration". If the EPP was not paid through the employer, the tax office will increase the gross wages reported by the employer with the payroll tax certificate by 300 Euro in the 2022 tax assessment.
• For eligible individuals who did not receive income from employment in 2022, the energy price allowance is always to be treated as "other income" (§ 22 no. 3 EStG). The exemption limit of 256 Euro according to § 22 no. 3 sentence 2 EStG does not apply to the EPP.

For employees who receive exclusively flat-rate taxed wages from part-time or short-term employment or temporary work in agriculture and forestry and have no other eligible income throughout 2022, the EPP is not part of taxable income (§ 119 EStG). For minijobbers, the EPP is not counted towards the 450 Euro limit (from 1 October 2022: 520 Euro limit) as it is not subject to social security contributions.