Field help:
15.Income subject to the progression clause (e.g. wage replacement benefits)
Enter the amount from line 15 of your employment 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 laws
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.
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