We have summarized all the changes in short-time working and short-time allowance for you. This applies in detail:
- the increase in the short-time working allowance
- the new rules for new mini-jobs during short-time work in the main job
- a summary of the recording obligation for marginally employed and short-term workers
You can find all details here.
Changes in short-time work and short-time allowance
Increase in short-time working allowance
In principle, childless employees receive 60% of the lost net wage during short-time work, employees with children 67%.
From the 4th and from the 7th reference month, the short-time working allowance increases for employees whose working hours are reduced by at least 50% as follows:
- Short-time allowance from the 4th month of reference:
70% of the net loss of pay for employees without children and 77% of the net loss of pay for employees with children
- Short-time working allowance from the 7th month of reference:
80% of net loss of earnings for employees without children and 87% of net loss of earnings for employees with children
For the calculation of the reference months, the months from March 2020 onwards shall be taken into account.
It is important to note that public holidays in the reference month reduce the number of lost hours and a lost time of originally 50 % can therefore fall below the 50 % loss limit.
This means that an employee does not receive increased short-time work compensation and remains at the original reimbursement rate of 60% or 67% of the lost net wage.
New rules New mini-job during short-time work in main job
During the period from 1.4.2020 to 31.12.2020, the remuneration from another employment, not the actual remuneration, is added to the short-time working allowance, provided that, together with the short-time working allowance and the remaining actual remuneration, it does not exceed the amount of the planned remuneration from the employment for which short-time working allowance is paid.
If the new employment is marginal employment, it is not included in the amount of reduced hours compensation even if the above-mentioned limit is exceeded.
Reminder Recording obligation
marginally employed and short-term employees
With the introduction of the Minimum Wage Act, employers of marginally employed / short-term employees are obliged according to §17 (1) Minimum Wage Act to record the beginning, end and duration of the daily working time and to keep these records available at all times in case of an inspection.
Do you have any questions about the new changes to short-time work and short-time allowance?
If you have any questions about this or about wage tax and social security law in general, Ms. Pia Lösch, Head of the Wages and Salary Department, will be happy to answer them.
+49 89 547143
or by e-mail