Field help:
Select "yes" if you have received 2024 wage or income replacement benefits from Germany, an EU/EEA country, or Switzerland.
Wage or income replacement benefits include, in particular:
- Unemployment benefit I,
- Insolvency payments in the event of employer insolvency,
- Parental allowance under the Federal Parental Allowance and Parental Leave Act,
- Maternity pay, maternity pay supplement,
- Sickness, injury, and transitional benefits for disabled persons or comparable wage replacement benefits,
- Top-up amounts and partial retirement bonuses under the Partial Retirement Act or civil service law,
- Subsidies for wages for older employees from the employment agency.
- Employer subsidies for short-time work benefits and seasonal short-time work benefits.
These benefits are usually electronically transmitted to the tax office by the respective benefit provider. They are tax-free but subject to the progression clause (§ 32b EStG). This means they increase the tax rate applied to your other income.
You must not enter these benefits here:
- Short-time work benefits paid by the employer: These are already included in the income tax statement.
- Unemployment benefit II (citizen's benefit): It is not subject to the progression clause and is not relevant for tax purposes.
- Daily sickness allowance from private (supplementary) health insurance: It is tax-free and does not need to be declared.
Also, do not declare the following tax-free benefits, as they are not subject to the progression clause:
- Additional expense allowance for so-called 1-euro jobs
- Daily sickness allowance from private health insurance
- Child-raising allowance
- Housing benefit
- Social assistance
- Child benefit
- Strike pay
- Start-up grant for entrepreneurs
- Care support allowance (from 2015)
