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Commissions on parental allowance eligible

29.12.2016

The state social court Baden-Wuerttemberg in Stuttgart judged in the sense of the parents! Regularly received commissions which were taxed as other remuneration can therefore be taken into account - contrary to the administrative practice - in parental allowance. Parental allowance should basically (partially) replace the income that decisively shaped the economic state of health of the parental allowance beneficiary before the birth. According to the court, regularly paid commissions also count towards this income.

The 28-year-old plaintiff works as a marketing manager in the media sector. In addition to a basic monthly salary of about 3,000 euros, she received regular (quarterly) commissions in varying amounts during the assessment period. Specifically, a total of about 6,800 euros in the entire assessment period. The parental allowance agency only considered the basic salary and not the commissions when calculating the parental allowance, which is why her parental allowance was initially "only" set at EUR 1,230.

The basis for the decision was mainly that the wage tax guidelines changed in 2015 run counter to the purpose of the Federal Parental Allowance Act. It now states that quarterly or half-yearly payments to employees are to be remunerated as other remuneration. Such a reference to administrative regulations, which can be changed at any time without the participation of the legislature, is not sufficient to limit the statutory parental entitlement to claim, was the Landessozialgericht.

Because of fundamental importance, the Land Social Court has approved the revision of the Federal Social Court. Concerned parents advise the parental allowance consulting Dresden against the parental allowance appeal. Reference should be made to the judgment (reference: L 11 EC 1557/16, judgment of 13.12.2016, LSG Baden-Württemberg).

Should it come to a revision, an application should be filed for suspension of the opposition proceedings with reference to the appeal procedure.

Despite all the stress with the applications, Parental allowance consulting Dresden wishes all readers a healthy and Happy New Year 2017!

update: Against the verdict of the parental benefit agency appeal to the Federal Social Court. Parents affected should therefore, by reference to the file number (B 10 EG 4/17 R) in the opposition proceedings, apply for the proceedings to be suspended until the decision of the Federal Social Court.

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