Working and self-employed people will receive a flat-rate energy cost allowance in a few days. Not everyone in Germany benefits from the well-intentioned support. FOCUS Online makes the calculation examples and shows who gets the full amount.

In principle, all employees are entitled to the energy price flat rate of 300 euros. It doesn’t matter whether they are employed or self-employed.

Mini-jobbers also receive the cash injection if the activity is part of their main job. The wage tax class is important. The energy price flat rate is only paid to employees who are in wage tax brackets 1 to 5. Wage tax class 6 is exempt from this, as can be seen from example calculations in the financial magazine “Guter Rat”.

People who receive an annuity or pension go empty-handed.

At the same time, there is no money for employees who travel to Germany to work every day. As the Federal Ministry of Finance explained when asked by our portal, these commuters would not be subject to unlimited income tax liability in Germany. Therefore, they would not be entitled to the energy price flat rate.

The bonus is primarily paid out by the employer. Anyone who is either not employed at all or is employed by a relative at the time of the distribution in September can reclaim the lump sum via the 2022 income tax return.

According to the Bundesverband Lohnsteuerhilfevereine (BVL), a separate application is not necessary. The tax office checks whether the taxpayer is entitled and determines the flat rate with the tax assessment.

A tax return must be submitted for this, even if this would otherwise not be mandatory.

Payment will start in September. Basically with the salary either mid-September or early October.

Yes and no.

The higher the taxpayer’s income, the lower the percentage of the energy price flat rate.

Reason? The energy price flat rate is taxable.

Only low-income earners get the full amount of 300 euros. This is the case if the taxable income is below the basic tax-free limit of EUR 10,347. For married couples, the basic exemption limit is 20,694 euros.

case studies:

Julia is an unmarried bakery saleswoman and in tax class 1. She works 15 hours a week for 14 euros each and has an annual income of 10,080 euros. She would receive the energy price lump sum of 300 euros in full.

However, if she receives 15,000 euros per year, the flat-rate energy price drops to less than 250 euros. However, this does not apply if the income is taxed in tax class 3 (married). Then the income falls below the basic allowance and Julia would receive the net payment of 300 euros.

Another example: Claudio works in the accounting department of a car dealer. He is married and has one child. He earns EUR 45,000 per year and is in tax class 4. Of the EUR 300 flat-rate energy price, he has around EUR 216 left over.

If employees were on short-time work between January 2022 and August 2022, they are also entitled to the energy allowance.

The only important thing is that those affected are still employed there as of September 1st. If you were given notice at the end of August, you will receive the energy price flat rate from the tax office. For this, however, a tax return for 2022 must be submitted.

If employees are on parental leave, there is always an active employment relationship. The employees receive the energy price flat rate.

Anyone who draws an annuity or pension does not receive the energy price flat rate. Reason? Those affected are not in an employment relationship.

However, anyone who is in an active employment relationship until September 1st and retires around mid-September can receive the energy price flat-rate from the tax office via the income tax return for 2022 – not proportionately, but in full. However, taxes may apply.