Parental allowance (Elterngeld) is calculated on the basis of the average net income of the last 12 months before the birth. The replacement rate is 65–67% of net income.
Calculation overview
- Minimum: 300 €/month (even without prior income)
- Maximum: 1,800 €/month (Basiselterngeld)
- Replacement rate: 67% up to net income of 1,240 €, declining to 65% above
Deductions from calculation basis
From the gross income of the 12 months: deduct flat-rate social contributions (21.65%) and flat-rate wage tax (based on tax class in the month of payment).
Income limit from 2025
Couples with taxable annual income above 175,000 € (single parents: 150,000 €) have no entitlement to Elterngeld.
Sources: BEEG, BMFSFJ, Elterngeld reform 2025.