German Elterngeld (parental allowance) replaces 65–100% of an employee’s net income for up to 14 months after the birth of a child — 12 months of base parental allowance (Basiselterngeld) plus a two-month partner bonus (Partnerschaftsbonus) available to each parent. Since the 2024 reform (effective 1 April 2024, with transitional rules through 2027), higher-income parents receive a higher base rate, and the income threshold for full entitlement has shifted. Elterngeld is paid by the parental allowance offices (Elterngeldstellen) and funded by the federal government — not the employer.
This guide covers the current Elterngeld rates, the 14-month structure, income assessment, the partner bonus, and the 2024 reform changes that affect 2026 entitlements.
Key takeaways
- Elterngeld replaces 65–100% of net income, depending on the parent’s income level, for up to 12 months of base parental allowance (Basiselterngeld).
- Each parent receives an additional 2 months of partner bonus (Partnerschaftsbonus), bringing the total to 14 months when both parents share the leave.
- The minimum Elterngeld is €300/month and the maximum is €1,800/month under the 2024 reform (with transitional higher ceilings through 2027).
- Elterngeld is means-tested — parents with a combined income above the threshold receive no Elterngeld.
- Parents must choose between Basiselterngeld and ElterngeldPlus before the child’s birth — the choice affects duration and amount.
The 14-month structure
Elterngeld is designed to incentivise both parents to take leave. The structure works as follows:
- Basiselterngeld (base parental allowance): 12 months available to one or both parents, with at least 2 months reserved for the other parent (the “partner lock”). If both parents take at least 2 months, the full 12 months are available to one parent.
- Partnerschaftsbonus (partner bonus): Each parent can receive an additional 2 months if they return to work at least 24–32 hours per week during the bonus months. This brings the total to 14 months.
The partner lock ensures that both parents have a genuine opportunity to take parental leave — it is not possible for one parent to claim all 12 months.
Elterngeld rates
The base rate under §1 BEEG is calculated as:
Basiselterngeld = 65% of net monthly income, subject to minimum and maximum
| Income level | Rate | Duration |
|---|---|---|
| Net income below €1,200/month | Up to 100% of net income (sliding scale) | 12 months |
| Net income €1,201–€3,000/month | 65% of net income | 12 months |
| Net income above €3,000/month | 65% of net income, capped at €1,800/month | 12 months |
| No income / low income | Minimum €300/month | 12 months |
The sliding scale below €1,200 net income provides a higher replacement rate for lower-income parents — the rate increases from 65% toward 100% as income decreases.
ElterngeldPlus
ElterngeldPlus is an alternative to Basiselterngeld that provides a lower monthly payment over a longer period:
- Duration: Up to 24 months (double the base period)
- Amount: Half the Basiselterngeld rate per month
- Partner bonus: Up to 4 months per parent (double the base bonus)
ElterngeldPlus is designed for parents who want to work part-time during parental leave and extend the income support period. The total Elterngeld received over 24 months is roughly equivalent to the total over 12 months of Basiselterngeld — the choice is about monthly cash flow and work-life balance.
Income assessment
Elterngeld is assessed based on the parent’s net income in the 12 months before the child’s birth. Key rules:
- 12-month average: The income is averaged over the 12 months before birth (or the last tax assessment for self-employed parents)
- Salary increases: If the parent’s salary increased during the assessment period (e.g. a promotion), the higher salary is factored in for the months it applied
- Overtime and bonuses: Regular overtime and contractually guaranteed bonuses are included; one-off bonuses are generally excluded
- Part-time work: Part-time income during the assessment period reduces the Elterngeld entitlement — working fewer hours before birth increases the Elterngeld, which creates an incentive to reduce hours before the child arrives
The income assessment is the most complex part of the Elterngeld application and the most common source of errors.
The 2024 reform changes
The Elterngeld reform effective 1 April 2024 (with transitional rules through 2027) introduced several changes that affect 2026 entitlements:
| Change | Detail |
|---|---|
| Higher maximum | €1,800/month (up from €1,800 — the cap was already at this level, but the income threshold for full entitlement shifted) |
| Higher income threshold | Parents with combined income above €175,000/year receive no Elterngeld (down from €300,000) |
| Extended partner bonus | Each parent can receive up to 4 months of partner bonus (up from 2) under ElterngeldPlus |
| Transitional rules | Parents whose child was born before 1 April 2024 are assessed under the old rules for the remaining Elterngeld period |
The income threshold reduction is the most significant change — it means that middle-to-high-income families that previously received some Elterngeld may now receive nothing.
Employer obligations
The employer’s role in Elterngeld is limited but important:
- No obligation to pay Elterngeld — the parental allowance office pays the parent directly
- Must confirm parental leave — the employer must confirm the start and end dates of parental leave
- Cannot dismiss during parental leave — §18 BEEG provides special protection against dismissal from the start of parental leave until the child is three years old
- May continue social security contributions — the employer can continue making social security contributions during parental leave and reclaim them from the family insurance fund
The employer does not calculate, deduct, or pay Elterngeld — it is handled entirely between the parent and the Elterngeldstelle.
Common pitfalls
1. Not applying early enough
Parents must apply for Elterngeld within three months of the child’s birth to receive retroactive payments. Applications filed later are paid from the month of application, not from birth.
2. Choosing the wrong basis
The choice between Basiselterngeld and ElterngeldPlus must be made before the child’s birth. Changing the basis after the fact is not possible — and the wrong choice can cost thousands of euros.
3. Miscalculating the income assessment
Including irregular income, forgetting salary increases, or using the wrong 12-month window creates calculation errors that delay the application. Self-employed parents face additional complexity with the tax-assessment-based calculation.
4. Missing the partner lock
If both parents do not take at least 2 months of parental leave, the family loses 2 months of total Elterngeld. The partner lock is easy to overlook when planning leave around a new baby.
5. Working too many hours during ElterngeldPlus
Parents receiving ElterngeldPlus can work 24–32 hours per week. Exceeding 32 hours terminates the partner bonus — and the threshold is per calendar month, not averaged over the bonus period.
For more German context, see our guide to German parental leave and German maternity protection.
A leave management system that tracks parental leave dates, confirms eligibility windows, and integrates with your payroll keeps the administrative complexity of German parental allowance from derailing your team’s planning.
Frequently asked questions
How much Elterngeld do parents receive in Germany?
Parents receive 65% of net monthly income, subject to a minimum of €300/month and a maximum of €1,800/month. Lower-income parents receive up to 100% of net income on a sliding scale.
How long does Elterngeld last?
Basiselterngeld lasts up to 12 months per child. Each parent receives an additional 2 months of partner bonus if both take leave, bringing the total to 14 months. ElterngeldPlus extends the payment to 24 months at half the rate.
Who pays Elterngeld — the employer or the government?
The federal parental allowance office (Elterngeldstelle) pays Elterngeld directly to the parent. The employer’s role is limited to confirming parental leave dates and providing salary information for the income assessment.
Can both parents receive Elterngeld at the same time?
Yes. Both parents can receive Basiselterngeld concurrently if they both take parental leave. The partner lock requires each parent to take at least 2 months to unlock the full 12-month entitlement.
Is Elterngeld taxable?
No. Elterngeld is tax-free under §3 Nr. 67 EStG. However, it is included in the taxable income for the purpose of calculating the family tax split (Ehegattensplitting), which may affect the overall tax liability.
Sources
- Bundeselterngeld- und Elternzeitgesetz (BEEG)
- Familienministerium — Elterngeld
- Elterngeld-Rechner des Bundes
Last updated: 26 July 2026. This article is general guidance, not legal advice. Elterngeld rates and thresholds change annually — confirm current figures with the Elterngeldstelle and consult a family law specialist.