Created: 9/1/2022 5:03 am
Of: Mark Stoffers
The one-time payment of the energy flat rate is one of the traffic light measures from the 2022 relief package. Who will receive the energy bonus and when will it be paid out?
Frankfurt/Berlin – The traffic light government around Olaf Scholz offers all employees financial support with the energy price flat rate of 300 euros. The one-off payment from the 2022 relief package is primarily intended to cushion the energy cost explosion caused by the Ukraine war with the payment of the energy bonus.
But do pensioners, Hartz IV recipients or mini-jobbers also receive the one-time payment of the energy flat rate?
Energy flat rate: when the energy flat rate is paid – do pensioners also benefit from the energy bonus?
From September 1st, working people are entitled to the so-called energy price flat rate (EPP) of 300 euros. But who actually gets the energy bonus? And do pensioners also benefit from the energy flat rate? The Federal Ministry of Finance published the requirements that must be met in order to receive the energy price flat rate.
Energy flat rate: Who gets the 300 euros – who is entitled to the payment of the energy flat rate?
According to the Federal Ministry of Finance, everyone who is resident in Germany or usually resides in Germany and is therefore subject to unlimited tax liability and who will receive income from one of the following sources in the course of 2022 is entitled to the one-off payment of the energy price flat rate of 300 euros:
- Agriculture and Forestry
- commercial enterprise
- independent work
- wage labour
According to kreiszeitung.de, a certain period of time or a minimum duration is not necessary to receive the energy flat rate payment.
Energy price flat rate: Which employees receive 300 euros?
According to the Ministry of Finance, the following employees will receive the one-time payment of the energy price flat rate of 300 euros:
- Workers, employees, trainees, civil servants, judges, soldiers
- Mini-jobbers and all temporary workers in agriculture and forestry
- Employees in the passive phase of semi-retirement
- Anyone who saves a value credit with the German Pension Insurance (DRV).
- Anyone doing federal or youth voluntary service
- Who receives subsidies from the employer (e.g. for maternity leave)
- Those who only receive tax-free wages (e.g. voluntary trainers)
- Working students or students in paid internships
- Anyone who works in a sheltered workshop
- Anyone who is in active employment receives wage replacement benefits, including short-time work benefits, insolvency benefits, sick pay, maternity benefits, parental benefits, compensation for loss of earnings under the Infection Protection Act and transfer short-time work benefits
Energy price flat rate: What about pensioners?
Pensioners are explicitly excluded from the one-off payment of the energy price flat rate if they do not receive any of the above-mentioned income. But even the income from a photovoltaic system counts as business income. However, this only applies if the simplification rule (BStBl. I p. 2202) was not used. And yet there are ways and means for pensioners to get the energy flat rate.
Energy flat rate: What about transfer benefit recipients from the Hartz IV grant or child bonus 2022?
The entitlements to the energy flat rate, the child bonus or the Hartz IV bonus are not mutually exclusive. Anyone who receives the one-off payment for transfer money recipients – such as the Hartz IV subsidy or the 2022 child bonus – can also receive the energy price flat rate (EPP) in addition to the Hartz IV bonus from the 2022 relief package.
What applies to mini-jobbers with regard to the energy price flat rate?
Mini-jobbers with several jobs will only be paid the flat-rate energy fee as part of their “first employment”. The employee must state in a written declaration what this is. Without this confirmation, the employer may not pay out the one-time payment EPP. Fraud attempts are also punishable here.
Energy price flat rate: Who gets the EPP paid out by the employer?
Anyone who is in a “first employment relationship” on September 1, 2022 and belongs to one of the tax brackets I to V, or is taxed at a flat rate as a mini-jobber, will receive the energy price flat-rate from the employer. The rest must submit a tax return for 2022 in order to receive the energy price flat rate (EPP) regardless of the child bonus from the 2022 relief package.
Energy price flat rate: How much money ends up in the account from the one-off payment of 300 euros
But how much money from the energy price flat rate ends up in the account? According to the information, which is based on the data of Federal office of statistics For example, with an average gross annual salary of 54,304 euros after tax, 193 euros remain from the one-off payment of the energy price flat rate of 300 euros after tax for full-time employees. Overall, the range of post-tax deductions can range from 0 to 142.42.
Energy flat rate: Which employees receive the full energy flat rate of 300 euros
The full 300 euros of the energy price flat rate are only paid to those employees whose salary is below the tax-free allowance. The exempt amount in 2022 is 10,347 euros, while for married couples it is 20,694 euros. Employees above this limit must pay income tax to the state. Anyone who exceeds this sum is obliged to pay income tax in the first place.
Payment of the energy flat rate: How the amounts of the one-off payment for the energy flat rate are staggered
But what about the payment of the energy flat rate? Who gets how much money from the one-off after-tax payment? In an earlier calculation by the taxpayers’ association for the energy price flat rate, the payment amounts for employees were made up as follows:
- Amounts of the energy price flat rate after tax
- A single person in tax class 1 and with an annual salary of 72,000 euros ends up receiving an energy price flat rate of 181.80 euros. The top tax rate is used in this tax class and the top tax rate solidarity surcharge also applies due to the energy flat rate.
- For a married employee with one child, tax class 4 and a gross annual salary of EUR 72,000, an energy flat rate of EUR 184.34 accrued according to the calculation based on the tax deductions.
- A married employee with a child, tax class 4 and an annual salary of 45,000 euros would still have to pay an energy price flat rate of 216.33 euros.
- With an annual salary of EUR 15,000, the same employee would receive EUR 248.83. If he is registered in tax class 3, he remains below the basic allowance, so he does not have to pay any taxes and would receive the full payment of 300 euros from the energy flat rate.
Since the one-time payment of the energy flat rate is taxable, there are a few things to consider before the energy flat rate is paid out in September 2022. In fact, all employees benefit from the energy bonus, but not all in the same way. Since the 300 euros is only paid out in full for certain tax brackets. (Mark Stoffers)