At the beginning of September, the energy allowance of 300 euros should end up on the pay slip for employees. But what if that doesn’t happen? Here you will find tips on what to do in such a case.
The energy prices are skyrocketing, so the energy price flat rate (EPP) of 300 euros is just right. Employees who are subject to unlimited tax liability and have income from active employment should generally not have to take any action.
In this case, the employer pays out the 300 euro EPP. You should be able to find an item for this on your September payslip as ‘Other Payments’.
Important: The EPP is subject to income tax. So you don’t get the full 300 euros anymore. The 300 euros should also appear on the income tax certificate for 2022 with the note “E” for “one-time payment”.
There is not just one type of employment in Germany, but many variants. If the EPP doesn’t appear on your payslip in September, that’s no reason to worry. Just ask your boss or the accounting department.
In principle, the EPP does not necessarily have to be paid out in September. A later payment is also possible. However, the Federal Ministry of Finance states that the latest point in time is the transmission of the wage tax certificate for the employee.
A clarifying conversation with the employer can also be useful in special cases: Mini-jobbers, for example, have to become active and confirm in writing to the employer that this is their first employment relationship. Only then can the employer pay out the EPP.
But there are also cases where the energy price flat rate is not paid out by the employer at all. The Federal Ministry of Finance names the following exceptions, for example if
In these cases, you must file an income tax return for 2022 and claim the EPP there. Even for mini-jobbers who have not confirmed their first employment in writing, this route remains open to access the EPP.