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For multiple births, parents receive a multiple supplement of € 300 each in the basic parental allowance and € 150 each in the Parental allowance Plus subscription for the second and each additional multiple sibling child.

While the income-based parental allowance entitles the child to be cared for by at least one parent, the multiple supplement should recognize the special burden on the parents of multiple children.

The parental allowance due under the general rules increases by the sibling bonus if and as long as another child under the age of three or two other children under the age of six live in the household.

The sibling bonus amounts to 10 percent of the parental allowance, but at least 75 euros for the basic parental allowance and 37.50 euros for the Parental allowance Plus. With the sibling bonus, the maximum amounts of the parental allowance of 1,800 euros (basic parental allowance) and 900 euros (Parental allowance Plus) can be exceeded. Adopted children and sibling children with disabilities are subject to special regulations:

Adopted children For the granting of the sibling bonus up to three resp. six years from the beginning of the budget until they are 14 years old.

Siblings with disabilities can be considered for the sibling bonus up to the age of 14 years. With regard to the sibling bonus, you will therefore receive additional sibling children under three resp. equal to six years old, as long as they are not yet 14 years old.Prerequisite is a degree of disability of at least 20.

You are considered a single parent if you qualify for the single parent tax relief (tax class 2) and the other parent does not live with you or the child in an apartment. The child has to live with the single parent in a household and the single parent may not have a household with another adult.

Single parents are also entitled to twelve reference months of the basic salary. They also have the option of using Parental allowance Plus instead of reason Parental allowance. Single parents who lose income for at least two reference months can apply for basic parental allowance (or four months Parental allowance Plus) for another two months.

The conditions within the meaning of § 24b EStG may also apply to the marginally employed, the inactive and the self-employed. For single parents, too, the months of life of the child in which they are entitled to maternity allowances should be regarded as reference months for the basic parent and should also be applied for in this variant.