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Parental allowance for the second child

08.06.2020

These are certainly the most frequent questions in the context of parental benefit: "How much parental allowance do I get for my second child? "Will I get full parental allowance for my second child?" or "When is the best time to get a second child for parental allowance?".

Unfortunately, there is no simple or blanket answer to this question, because it depends - on your individual situation. In the following article, we will explain how the parental allowance is calculated for your second child and give you tips on how you can even increase your parental allowance for your second child.

Calculating the parental allowance for the second child

First of all, it should be mentioned that parental allowance is always calculated according to the same principle, no matter how many children you already have. Here is an overview of how the parental allowance is calculated for the second child (or third, fourth, etc.).

1) Determining the original 12-month comparison period before birth

Normally, the 12 calendar months before the birth of the second child is used as the reference period. However, if you were self-employed in the period since 1 January of the year before the birth of the child (only one day is even sufficient!), the period from January to December of the previous year of birth applies in deviation from this.

2) Exclusion and postponement of the date of birth

a) Only employed persons

If you were only employed in the original 12-month period, it is depending whether your period is postponed or split. Reasons for a postponement/splitting can be Maternity benefit (also around the birth of older siblings), parental benefit for older siblings, but only up to their 14th month of life, or loss of employment due to a pregnancy-related illness during this period.

This can be illustrated by the following example:

Date of birth of child 1:
23.02.2018
Maternity allowance from:
19.01.2018 to 17.04.2018
Parental allowance until:
22.06.2019 (8 months basic parental allowance and 8 months ElterngeldPlus)
Date of birth child 2:
23.05.2019
Maternity allowance from:
19.04.2020 to 15.07.2020

The original reference period would be the 12-month period before the birth of child 2. This means May 2019 to April 2020, but now so-called exclusion and postponement dates are available as follows:

Maternity pay from
January to April 2018 and April 2020
Parental allowance for older siblings (only up to 14th month of life)
May 2018 to April 2019

The comparison period for Child 2 is therefore split and now comprises two periods:

Section 1
December 2017
Section 2
May 2019 to March 2020

The income from this period is used to calculate the parental benefit for child 2. Unfortunately, the two months of May and June 2019, during which ElterngeldPlus was still received by Child 1, are not excluded here either, which is why the parental allowance for the second child may be lower here, because the parental allowance of Child 2 cannot "built" by the parental allowance payments of Child 1.

Since January 2018, by the way, it has no longer been possible to dispense with exclusion, which is why a more favourable test is no longer possible here. However, the legislator is planning a return to the preferential treatment for employees. Currently, the amendment of the law the 01. September 2021 is intended for the law change.

As you can see, the calculation of parental allowance for the second child depends very much on your individual situation. Therefore, use our free parental allowance calculator today, which shows you quickly and easily your comparative period. It will help you to plan your parental allowance payments easily and clearly.

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b) (partially) Self-employed

In the case of self-employed persons, it is somewhat simpler with the postponement dates, because they are always based on full calendar years. The facts are the same as for employees.

Let us take our example from 2a):

Date of birth of child 1:
23.02.2018
Maternity allowance from:
19.01.2018 to 17.04.2018
Parental allowance until:
22.06.2019 (8 months basic parental allowance and 8 months ElterngeldPlus)
Date of birth child 2:
23.05.2020
Maternity allowance from:
19.04.2020 to 15.07.2020

The original comparison period would therefore be the last calendar year before the birth of child 2, i.e. January 2019 to December 2019. Now, however, so-called exclusion and postponement facts exist as follows:

Maternity pay from
January to April 2018 and April 2020
Parental allowance for older siblings (only up to 14th month of life)
May 2018 to April 2019

Self-employed persons can choose which comparison period is most favourable for them by means of a favourable assessment:

Option 1: January 2016 to December 2016
Option 2: January 2017 to December 2017
Option 3: January 2018 to December 2018

So you check which annual profit is the highest and, of course, which social security deduction features in total result in the highest parental allowance and apply for this comparison period to be taken into account in your parental allowance application.

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A small tip: If you start a (small) self-employment after the birth of a child, you will be considered self-employed for the next child, which is why in these constellations the amount of parental allowance often corresponds to the parental allowance of the sibling, especially if the children were born "promptly" one after the other. Read more about this below.

The calculation of parental allowance for the second child depends very much on your individual situation. Especially for self-employed persons, there are many possibilities to arrange this. Therefore, use our free parental allowance calculator today to quickly and easily determine your comparative period and calculate your various parental allowance options. This will enable you to plan your parental allowance payments easily and clearly:

And best of all: Use the unique feature "Favorable Test" in our parental allowance software and let us determine the best reference period for you simply and automatically. All you have to do is enter your data and our software will tell you which reference period is best for you and, of course, apply this for you.

Pregnant during parental leave - what to consider

If you become pregnant during your actual parental leave, this will not initially affect the older child's parental allowance. Parental leave itself is not interrupted by a new pregnancy.

Tip: You can end parental leave earlier to take maternity leave for the second child. The employer does not have to agree to this either (§ 16 (3) sentence 3 BEEG). You should end parental leave earlier so that your entitlement to maternity benefit is revived. You can take any remaining parental leave later.

ElterngeldPlus from child 1 during parental leave from child 2

If you have had your children "promptly" one after the other, it is quite possible that your parental allowance claim (ElterngeldPlus) from child 1 collides with the parental allowance claim from the second child. For example, if you have applied for ElterngeldPlus for child 1 up to 22 months of age and your second child was born after one and a half years, you may receive parental allowance "twice".

Unfortunately, the parental allowance will be reduced to the minimum amount (150€) for the first child. Therefore, we do not recommend that you receive the double allowance.

Tip: If you suffer a reduction in parental benefit from child 1 due to another parental allowance claim, you should change the way you received parental allowance of the first child retroactively. If you simply change your previous ElterngeldPlus months to basic parental allowance months, there will no longer be a collision and you will not lose any parental allowance. However, we only recommend this variant if you did not earn any parental allowance-relevant income from part-time work during the Parental Allowance Plus period, otherwise your basic parental leave entitlement will be reduced.

In this case, we recommend that you start drawing parental allowance for your second child at a later date, that is, you first let the first child's parental allowance "expire", and then start drawing the second child's parental allowance. The disadvantage of this variant is that the ElterngeldPlus of child 1 is reduced in the months in which maternity pay is received.

Please note: The regulations concerning parental allowance can be extremely complicated in some places. Especially when different problems coincide (parental leave, maternity protection periods/payment of parental allowance, parental allowance for child 1 and 2, etc.). We recommend booking a professional parental allowance consultation in these constellations. Our parental allowance advisors will help you to keep an overview and to draw your parental allowance as fully and optimally as possible.

"Trick" parental allowance for employees - registering self-employment for the second child

Unfortunately, only calendar months in which parental allowance was received for older siblings can be excluded for the assessment period of the second child until the older sibling has reached the age of 14 months. In particular, parents who have decided to take longer parental leave often have calendar months without income relevant to parental allowance in the refernce period for the second child. In order to ensure that these parents do not receive a lower parental allowance, parents have the possibility of receiving a higher parental allowance for the second child than for the first child by registering a trade/freelance work and even an agricultural and forestry business. How is this possible?

If you were actively (!) self-employed before the birth of a child, the reference period is always a calendar year ( January to December). If there are other postponement factors in this calendar year (parental benefit for older siblings, maternity benefit for older siblings, etc.), the previous year can be used as a basis.

If the circumstances are not entirely unfortunate, the calendar year prior to the birth of the first child can be used, which usually results in a significant increase in parental benefit. If the sibling bonus is then added, one even has a higher parental allowance than for the first child.

How do I register a self-employment and how do I prove it to the parental allowance office

Normally, you register a business at the public order office of your city. Everything else is then initiated by the city. A freelance activity you formally indicate to the tax office by filling out the "Questionnaire for tax registration". Please note that by registering a self-employment, you may have to fulfil some complex tax obligations (e.g. tax declaration duty). You are actively pursuing the activity at the moment when business income is generated or business expenses are incurred. If, for example, you register the freelance activity of a "writer", it is sufficient to buy paper and pen to be actively self-employed.

Fragebogen zur steuerlichen Erfassung

Note: We recommend that you only register self-employment if you are serious about the job, even if only for a few weeks. Taking up an activity only for the purpose of increasing parental allowance can be considered an abuse of rights by the parental allowance offices. So we recommend professional consultation on parental allowance.

As proof at the parental allowance office, the business registration, a certificate from the tax office in tax matters (so-called entrepreneur certificate) or a tax ruling in which the corresponding income is shown should be sufficient.

FAQ: Parental allowance for second child

When to plan second child because of parental allowance?

You should plan your second child's entitlement to parental benefit carefully. There may be different bases for calculation. Take advantage of professional parental allowance advice to optimize your parental allowance for your next child.

How is the parental allowance for the 2nd child calculated?

The same principles of calculating parental benefit for the second child apply as for the first child. However, if necessary, postponements or exclusions are used to postpone the assessment period. Our free parental benefit calculator will calculate the parental benefit entitlement for your second child.

How much money for the second child

The parental allowance for the second child depends on your prenatal income. Which exact period counts depends on various factors. Our free parental benefit calculator will determine for you which period will be decisive for you.

Too complicated? - Our tip

The parental allowance rules can be complicated. Make it easy and, like many other parents, use our services to get the most out of your parental allowance. We offer you many possibilities to make your application for parental leave as easy and uncomplicated as possible:

Parental Allowance Course Parental Money Software Personal Consultation

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