Energy prices go up and up. In order to relieve citizens, the energy price flat rate of 300 euros decided by the federal government will apply from September 1st.
Who gets the energy allowance?
However, not all citizens are entitled to the flat-rate energy price EPP, but only those employed persons who are subject to income tax. This also includes mini-jobbers and working students.
Since all employees receive the lump sum, married couples where both work, for example, can both receive the state subsidy. Pensioners do not receive the EPP. Unless, in addition to their retirement income, they also receive income in an active employment relationship or as a freelancer or entrepreneur.
The Federal Ministry of Finance put it this way:
All persons who live in Germany during the year 2022 (possibly only for part of the year) or usually stay there and receive income from one of the following types of income in 2022 are entitled to the EPP:
§ 13 Income Tax Act (Agriculture and Forestry),
§ 15 Income Tax Act (commercial enterprise),
Section 18 of the Income Tax Act (self-employed work) or
§ 19 paragraph 1 sentence 1 number 1 Income Tax Act (income as an employee from active employment).
What is the bottom line of the flat rate?
The energy price flat rate of 300 euros is paid by the employer. So it is simply written directly on the payslip. But there is not simply 300 euros in hand. No – the lump sum is taxable, it is only the gross value, the actual relief may be lower depending on the respective personal tax rate.
The lump sum is added to the taxable salary. The higher it is, the higher the deductions. According to the Federal Ministry of Finance, they can be between zero and a good 142 euros.
When is the energy flat rate on the account?
The lump sum is to be paid out with the September salary. Salaries are measured according to periods of time and are to be paid at the end of each period of time, as required by law. If the salary is agreed on a monthly basis, the employer must pay the salary at the end of the month. Basically, the salary is due on the first day of the following month (§ 614 BGB). So the energy flat rate should be on the account on October 1st.
Employees who have not yet received their EPP from their employer will also receive it when they submit an income tax return for 2022. A special application is not required.
How do employers get reimbursed for the energy flat rate?
Since employers have to pay out the energy price lump sum, the question arises as to how the state will reimburse the companies for the amounts paid out. This should work as follows: Employers may deduct the lump sums from the wage tax to be paid as part of the wage tax registration.
Are false statements punishable?
The criminal and fine provisions of the tax code also apply to the EPP. Deliberately false information – e.g. B. with the aim of receiving the EPP without authorization or multiple times, are punishable by law. Likewise, intentionally incorrect information from the employer through which the employee or another third party receives unjustified EPP. Carelessly providing incorrect information can constitute an administrative offense punishable by a fine.
Is the lump sum offset against social benefits?
The EPP is not to be taken into account as income in the case of income-related social benefits, since the EPP is also a state social benefit.