Field help:
15. Wage replacement benefits, e.g. short-time work allowance, maternity pay, etc.
Enter the amount from line 15 of your income tax statement here:
"Benefits subject to the progression clause (e.g. wage replacement benefits)"
The following benefits are typically included here:
- Short-time work allowance
- Maternity pay supplement
- Loss of earnings compensation under the Infection Protection Act
- Top-up amounts under the Partial Retirement Act
- Partial retirement bonuses under the Salary Acts
- Training allowance
Note: These benefits are tax-free but subject to the progression clause. This increases the tax rate applied to your other income.
Example: In the year 2025, you receive a gross salary of 35.000 Euro and 5.000 Euro short-time work allowance. The short-time work allowance remains tax-free but increases the tax rate on your salary. This may increase your income tax.
