Elterngeld for Self-Employed: The Key Differences
Self-employed individuals have the same basic entitlement to Elterngeld as employees. However, the calculation differs significantly since there is no monthly gross salary — instead, the profit from self-employment is used.
Income Determination: The Crucial Difference
For employees, the average gross income of the last 12 months before birth (or before maternity protection) is used. For self-employed individuals, the profit according to the tax assessment of the last completed assessment period is used — typically the tax return from the previous year.
Profit Determination
The relevant profit is the one established in the tax assessment for self-employment income or business income. Business expenses are deducted, private withdrawals are not considered. With highly fluctuating income, this can lead to significantly higher or lower Elterngeld than expected.
Common Pitfalls
Tax assessment not available in time: Without a current tax assessment, a preliminary calculation is made and later adjusted. This can lead to repayment demands. Forgetting business expenses: All deductible business expenses reduce profit and thus Elterngeld. Tip: Review business investments before birth.
Optimization Tips for Self-Employed
1. Request your tax assessment early: The more current your tax assessment, the better it reflects your actual income.
2. Optimize profit in the assessment period: Consider moving deferrable business expenses to maximize profit.
3. Adjust advance payments: Tax advance payments should be adjusted before parental leave to avoid cash flow issues.
4. Use ElterngeldPlus: Especially for self-employed individuals who don't want to completely stop their activity, ElterngeldPlus is often more attractive.