Short-Time Work Benefit Calculator Germany 2026

Rules for Germany

If your regular pay of 3,000 € a month drops to 1,500 € in tax class I without a child allowance, the short-time work benefit is about €547.15 a month.

€
Without overtime and one-off payments
€
What you really earn for the reduced hours
Tax class
Raises the benefit from 60 % to 67 %

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How it works

The agency does not take your actual pay and your benefit rate straight from your payslip. It compares two flat-rate net amounts: what your regular pay would leave after a fixed 20 % for social insurance, income tax and solidarity surcharge, and the same for the pay you really earn. The benefit is 60 % of that difference, or 67 % with a child allowance.

Formula and worked example

Benefit = rate × (flat-rate net of regular pay − flat-rate net of actual pay).

For a regular pay of 3,000 € that falls to 1,500 €, tax class I, no child allowance:

  1. Flat-rate net pay for the regular pay: €2,102.00
  2. Flat-rate net pay for the actual pay: €1,190.09
  3. Net pay difference: €911.91
  4. Benefit at 60 %: €547.15

Frequently asked questions

How high is the short-time work benefit?

60 % of the net pay difference, or 67 % if you or your spouse have a child. The net pay difference is the flat-rate net pay of your regular pay minus the flat-rate net pay of your actual pay.

What is the flat-rate net pay?

Gross pay rounded to the next 20 €, minus a 20 % flat rate for social insurance, minus income tax and solidarity surcharge for your tax class. It is a calculation only; nothing is withheld.

Do I pay tax on the benefit?

The benefit itself is tax-free, but it raises the tax rate on your other income when you file a tax return (Progressionsvorbehalt). Setting some money aside for a possible back payment is sensible.

Which child counts for the 67 % rate?

A child allowance of at least 0.5 on your tax card, or a certificate from the employment agency. Your spouse's child allowance also counts if you are both fully taxable and live together.

What if my regular pay is above 8,450 €?

The regular pay counts only up to the contribution ceiling, 8,450 € a month in 2026, so the benefit stops rising above that level.

Does the result match the official table?

The calculation reproduces every value of the Federal Employment Agency's 2026 table, which you can use to check a result. Overtime, one-off payments and special groups such as trainees are not included.

Sources and methodology

Results are estimates for information only and are not financial, tax or legal advice.