Calculating Elterngeld: what do you really get?

Elterngeld isn't 65 percent of your salary. It's 65 percent of a flat-rate net. What that means for different income situations, with concrete model figures.

The Elterngeld calculator spits out a number. Anyone who asks why rarely gets a satisfying answer. That's down to how Elterngeld is calculated: not from your actual net pay, but from a flat-rate net that the Finanzamt (tax office) works out by its own rules.

The figures below are model calculations based on the BEEG rules. Your actual Elterngeld depends on your exact income history, tax class, church tax, and other factors. Miravel works it out from your own data.

What is the Elterngeld net?

The basic formula sounds simple: 65 to 67 percent of the net income in the assessment period. But the net isn't what lands in your account each month. It's a separately calculated Elterngeld net: gross pay minus a flat-rate social insurance deduction (around 21 percent) minus flat-rate wage tax by tax class. Church tax is deducted separately.

This amount can differ considerably from your actual net pay. Depending on your tax class and church tax status, the difference is typically between €50 and €250 a month.

The assessment period: the twelve months before the month of birth

Elterngeld isn't based on your current salary, but on the average of the twelve calendar months before the month of birth (§ 2b BEEG). Months with sick pay, short-time work allowance, or maternity pay are filtered out. Anyone who changed tax class in that period affects their Elterngeld net by doing so.

Three income situations, three results

Picture three people, all in tax class I (Steuerklasse I), all in the statutory health insurance, no church tax. For all three, the standard rate of 65 percent applies. The higher 67 percent only kicks in at very low income, below around €1,240 of Elterngeld net.

• Person A: €30,000 gross. Elterngeld net: around €1,550. Elterngeld (65%): around €1,007.
• Person B: €50,000 gross. Elterngeld net: around €2,346. Elterngeld (65%): around €1,525. The maximum hasn't been reached yet.
• Person C: €80,000 gross. Elterngeld net above the cap of €2,770. Elterngeld capped: €1,800 (the maximum).

The maximum of €1,800 kicks in when the Elterngeld net is above around €2,770. Beyond that limit, the Elterngeld doesn't rise. Anyone who earns considerably more gets the same maximum, regardless of how far the salary sits above it.

€1,800/month — Maximum for basic Elterngeld. It applies from around €80,000 gross (tax class I) and doesn't rise after that. Someone earning €50,000 gets around €1,525; someone earning €200,000 gets the same €1,800.

€50,000 or €80,000 gross: two different results

Tax class before the birth: the underrated lever

The tax class in the assessment period affects the Elterngeld directly. Switching to tax class III raises the flat-rate net considerably, because the flat-rate wage tax in class III is much lower than in class I or IV. At the same gross pay, the difference can mean €200 to €400 more Elterngeld a month.

The condition: the new tax class has to have applied for at least seven of the twelve months of the assessment period (§ 2c BEEG). A change shortly before the birth isn't enough.

Elterngeld for the self-employed

The self-employed and freelancers calculate Elterngeld based on the profit from the assessment period. The basis is the latest income tax assessment. The minimum is €300 a month, the maximum €1,800. Because the tax assessment sometimes only arrives after the birth, there's an advance-payment arrangement.

ElterngeldPlus: longer, but less

ElterngeldPlus pays half the normal Elterngeld, but runs for twice as long. It suits parents who want to go back to part-time early. Anyone working between 24 and 32 hours a week during the period can also apply for the partnership bonus: up to four extra ElterngeldPlus months per person (§ 4b BEEG).

Income limit: who has no entitlement

For births from April 2025, an income limit applies: couples and single parents with taxable income above €175,000 have no entitlement to Elterngeld (§ 1 Abs. 8 BEEG).

Miravel simulates the Elterngeld for your specific household: with your salaries, tax classes, and the parental-leave model you choose. You see what each split means for your household take-home pay in each month.

Common questions

Does a Christmas bonus or other bonus count in the assessment period?

Yes. All taxable income in the assessment period is included, including special payments. They're spread across the twelve months.

What happens if I work while receiving Elterngeld?

Anyone who works up to 32 hours a week while receiving Elterngeld keeps the entitlement. The Elterngeld is then recalculated based on the income difference. Anyone who works more than 32 hours loses the entitlement for that month.

Am I entitled to Elterngeld in Germany as an EU citizen?

Yes, if you live in Germany and are employed or in training (§ 1 BEEG). EU citizens have the same entitlement as Germans. For people without EU citizenship, the entitlement depends on the residence permit.

How does Elterngeld affect the tax return?

Elterngeld is tax-free, but it's subject to the progression clause (Progressionsvorbehalt, § 32b EStG). It raises the tax rate on the rest of your income in the same year. Anyone receiving more than €410 of Elterngeld has to file a tax return.