German parental allowance replaces 65 percent of net income, between €300 and €1,800, for up to 14 months. How it is calculated, how ElterngeldPlus and the partnership bonus extend the period and how the tax class affects the result.
In short
- Basic Elterngeld: 65 to 67 percent of net income of the last twelve months before the birth, at least €300, at most €1,800, 12 months plus 2 partner months.
- ElterngeldPlus: half the amount over twice the period, ideal with part-time work up to 32 hours.
- Partnership bonus: four further months per parent when both work part time at 24 to 32 hours.
- Income limit €175,000 of taxable income for couples; switch tax class seven months in advance.
Amount
Basic parental allowance (Elterngeld) is 65 percent of the average net income of the twelve months before the birth (or before maternity protection), at least €300, at most €1,800. At net incomes below €1,240 the percentage rises gradually up to 100 percent at €340. Net here means a lump-sum net: gross minus tax by tax class and minus a social contribution lump sum. Sibling bonus 10 percent, at least €75, for multiples €300 per additional child. At €2,500 net that is €1,625 a month.
The variants
Basic Elterngeld: 12 months, plus 2 partner months if both parents take it, 14 months in total, freely divisible, at most 12 per parent. Single parents get all 14. ElterngeldPlus: half the amount for twice the period, so up to 28 months; sensible if you work part time up to 32 hours a week, because part-time income is then only partly offset and more allowance remains in total. Partnership bonus: an additional four months of ElterngeldPlus per parent if both work 24 to 32 hours at the same time. The variants combine, and planning pays because it makes a difference of several thousand euros.
The tax class
Because the allowance depends on net income, the parent with the longer leave benefits from switching to tax class III at least seven months before maternity protection begins. The partner’s higher wage tax in class V is recovered by the tax return; the higher allowance stays. At €3,500 gross that is around €150 more allowance a month.
Income limit and offsetting
Couples with over €175,000 of taxable income and single parents with over €150,000 receive no allowance. Income during the period is offset; up to 32 hours of work a week are allowed. Maternity pay and the employer supplement are fully offset in the first months, which is why the mother usually receives nothing extra in the first eight weeks. Parental allowance is tax-free but subject to the progression clause and raises the rate on other income.
Application
At the parental allowance office of the state, in most states online via ElterngeldDigital. Backdated only three months, so apply in the first month after the birth. Needed: birth certificate, income proof for the twelve months, certificate of maternity pay, working hours confirmation for part-time. Processing takes four to eight weeks; whoever needs liquidity plans the emergency fund for this time.
Parental leave is not parental allowance
Parental leave (Elternzeit) is the entitlement to time off of up to three years per child with protection from dismissal, to be registered seven weeks before it starts. Parental allowance is the benefit. Both run in parallel but separately. Whoever takes three years of leave has no allowance after 32 months at the latest but still has dismissal protection.
Try it yourself
Parental Allowance CalculatorNet income before the birth, variant, part-time: basic Elterngeld, ElterngeldPlus and partnership bonus compared.Gross to Net Calculator 2026Tax class, children, church tax, health insurer surcharge: what is left of your German gross salary, monthly and per year.Frequently asked questions
Do the self-employed get parental allowance?
Yes, calculated from the profit of the last tax year before the birth. Whoever invoices during the period must watch the offsetting.
Does a bonus or Christmas money count?
No, other payments such as one-off amounts are left out of the calculation. Only regular salary counts.
What about child benefit?
Child benefit is paid regardless of parental allowance, €259 per child a month in 2026, applied for at the family benefits office.
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