Control And Parental Benefit: What Is Important To Note It?

Posted by Toni - December 17th, 2021

Three sentences to the jurisprudence around the parental allowance tax refunds are irrelevant for calculating parents money, was the Federal Social Court. The Court also ruled that the tax to be calculated in determining the parents money plays a role. Salary payments are also taken into account. The amount of parental benefit is only dependent on the previous monthly net income of the appropriate parent. Tax refunds for the previous year are not included in the calculation. After receiving their income decisions, an applicant had prompted to recalculate of their parents money claim. The application was dismissed and the State social Court has confirmed this decision in the appeal proceedings (AZ.: L 5 EC 4/10).

In the explanatory statement, it was said that the parental allowance is used, before the birth of the child to the living producing income to replace that. However, tax refunds are not essential for the standard of living in the relevant period of twelve months. More Parents money falls to be tax when determining weight by changing the tax bracket because in principle underlies parents money calculate the average monthly income. The Federal Social Court in two cases decided that the change caused by married women of the wage tax class is allowed during pregnancy (AZ.: B-10 EC 3/08 R and R 4/08). Both the change had resulted in lower monthly tax deductions from the wages and ultimately a higher parental benefits. The Court found the behavior of young mothers right ethically reprehensible, nor quite unfair, because the corresponding control class change is allowed.

Salary payments are taken into account as opposed to extraordinary payments as Christmas, and holiday pay or bonuses are not to take into account in the calculation of the parental benefit, must subsequently pay payments will be included in the calculation. So decided the Hessian Regional social Court (AZ.: L 6 EC 16/09). In the underlying case unlawful no salary has been paid out before the months of birth a woman who worked for four years as a salesperson. The employer paid her due to a controversial labour certificate the pending wage only after a legal dispute. The competent State supply Office had not taken account of first payment calculating the parents money. The judges of both instances however approved the woman. Because the parental allowance is to a wage compensation, also paid to wage must be included in the calculation. Mark Schmidtke

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