L-Bank calculates your income for the parental allowance. It deducts flat-rate amounts for income tax, church tax and the solidarity surcharge as well as for social security contributions.
It calculates the parental allowance from the income of the last 12 months before the birth.
The following months with lower income are excluded from this 12-month period:
- Months with maternity benefits
- Months in which you received parental allowance for a child born earlier
- Months in which your income was lower due to a pregnancy-related illness
- Months in which you did military or civilian service
The L-Bank calculates the parental allowance using months further back in time instead.
Other social benefit providers offset parental allowance against their benefits. These include unemployment benefit II or social assistance. If you worked before the birth of your child, you will receive a parental allowance allowance. The parental allowance allowance corresponds to your average income before the birth. It amounts to a maximum of EUR 300. You will then receive parental allowance at least in the amount of the allowance. This also applies if you receive other social benefits at the same time.
Tax treatment
Parental allowance is tax-free, but is subject to progression. This means that in a first step, the tax office adds it to your taxable income. It then calculates your tax rate. In the second step, it applies this tax rate to your taxable income - without the parental allowance.
For adopted children, you will receive parental allowance from the time you take the child into your household. This also applies if the adoption procedure has not yet been finalised, but you have taken the child into your household with the aim of adopting it. After the child's 8th birthday, you will no longer receive parental allowance for adopted children.
Note on supplementary child allowance:
If you are in receipt of parental allowance and receive child benefit, you may also be entitled to child supplement. You can check whether you are entitled to child supplement with the KiZ-Lotsen of the family benefits office and submit the application directly online.
If you have a complaint that the parental allowance office has not been able to resolve, you can contact the Baden-Württemberg Ministry of Social Affairs, Health and Integration.