Replacement rate
65%
of lost net income
Basiselterngeld
€300 to €1,800
per month
ElterngeldPlus
€150 to €900
twice as many months
Income limit
€175,000
taxable, not gross
Rules as of September 2026 for births from 1 April 2025, checked against the federal Familienportal and the BEEG. Amounts below apply the statutory formula; they are not modelled estimates.
Know your net before you plan
Your monthly net pay tells you quickly whether you are near the €2,770 cap or well above it.
How Elterngeld is calculated from your salary
The Elterngeldstelle does not simply read your payslip. It builds its own Elterngeld net from the 12 months before the birth (for mothers, the 12 months before Mutterschutz starts):
- Regular gross salary only. Weihnachtsgeld, a 13th salary and annual bonuses are left out.
- Social contributions are deducted at a flat 21% (9% health and care, 10% pension, 2% unemployment), whatever you actually pay.
- Income tax is deducted at the tax class that applied in most of those 12 months.
- Income above €2,770 a month is ignored. 65% of €2,770 is where the €1,800 ceiling comes from.
The rate is 65% for most salaried parents. It rises to 67% between €1,000 and €1,200 of Elterngeld net, and climbs towards 100% for low incomes below €1,000.
Elterngeld examples if you stop working
Monthly Elterngeld with no income after the birth, using the statutory formula:
| Elterngeld net before birth | Basiselterngeld | ElterngeldPlus |
|---|---|---|
| €1,500 a month | €975 | €487.50 |
| €2,200 a month | €1,430 | €715 |
| €2,770 a month | €1,800.50 | €900.25 |
| €3,800 a month | €1,800.50 | €900.25 |
Look at the last two rows. A parent on €3,800 net gets exactly what a parent on €2,770 gets. For most software engineers, product managers and consultants in Berlin, Munich or Frankfurt, Elterngeld is effectively a flat €1,800. That can replace less than half of normal take-home, so budget for the gap.
If you don't work at all, ElterngeldPlus pays the same total as Basiselterngeld, just spread over twice as many months (12 Basis months at €1,800 or 24 Plus months at €900 both come to €21,600). Plus only pays more in total when you earn something during the months you claim it.
Going back part-time: Basiselterngeld vs ElterngeldPlus
You can work up to 32 hours a week while claiming. Elterngeld then replaces 65% of the difference between your capped pre-birth income and what you earn now. Here is how it works for a parent with an Elterngeld net of €3,400 who returns at 24 hours earning €1,700 net:
| Step | Basiselterngeld | ElterngeldPlus |
|---|---|---|
| Pre-birth income counted | €2,770 | €2,770 |
| Minus part-time net | €2,770 − €1,700 = €1,070 | €1,070 |
| × 65% | €695.50 | €695.50 |
| Plus cap (half of €1,800) | Not applicable | €900.25, so no cut |
| Paid per month | €695.50 | €695.50 |
| Months per entitlement month | 1 | 2 |
| Total per entitlement month | €695.50 | €1,391 |
Working part-time, ElterngeldPlus pays twice as much in total from the same entitlement. The Plus cap only cuts in when your part-time pay is low enough that 65% of the gap exceeds €900. If you plan to go back part-time within the first year, claim Plus for those months.
Which option suits which plan
| Your plan | Usually best | Why |
|---|---|---|
| Full break for a year, partner takes 2 months | Basiselterngeld, 12 + 2 months | Highest monthly payment; Plus gives the same total, spread out |
| Mother receives Mutterschaftsgeld after birth | Basis for the first two months | Maternity pay is offset day for day, and those months count as Basis anyway |
| Return part-time in the first year | ElterngeldPlus for the part-time months | Up to double the total, as the example shows |
| Both parents work 24 to 32 hours at the same time | Partnerschaftsbonus | 2 to 4 extra Plus months each, taken together and in a row |
| Long leave on a tight budget | Plus, even without work | Same total, lower monthly amount, longer runway |
One constraint shapes most plans: for births from 1 April 2024, both parents can take Basiselterngeld at the same time for only one month, within the first 12 months. If you both want to be home together for longer, one of you needs to be on Plus.
The €175,000 income limit
For births from 1 April 2025, there is no Elterngeld if your taxable income (zu versteuerndes Einkommen) in the calendar year before the birth was over €175,000. The same limit applies to couples combined and to single parents, and there is no taper.
Taxable income is gross income after allowable deductions such as pension and health contributions, Werbungskosten and Sonderausgaben. So a couple whose combined gross salary is above €175,000 can still be under the limit. Check line "zu versteuerndes Einkommen" on last year's Steuerbescheid rather than guessing from salary.
What may change for births from November 2027
In July 2026 the family ministry circulated a draft reform, reported here. For children born on or after 1 November 2027 it would raise the maximum to €1,900 and the minimum to €330, but cut Basiselterngeld from 14 months to 12, with three months reserved for each parent and six to share. The 65% rate would stay.
It is a draft, not law, and it can still change or fail. It does not affect a child due before November 2027. For a high-earning couple, 12 months at €1,900 (€22,800) would be less than 14 months at €1,800 (€25,200) today.
Before the birth: moves that change the amount
- Married? Consider switching the parent who will take the longer leave to tax class III at least seven months before the assessment period ends. Model the monthly cost first with our Steuerklasse calculator.
- Negotiating a raise? Salary paid monthly counts; a one-off bonus does not. A higher base in the assessment months lifts Elterngeld up to the cap.
- Check the €175,000 limit against last year's tax assessment as soon as the pregnancy is confirmed.
- Plan the months with your partner before you apply. Changes are possible later but the one-month overlap rule limits them.
- Apply within three months of the birth. Payment is only backdated three months.
Elterngeld questions people ask
How much Elterngeld will I get in 2026?
Basiselterngeld is usually 65% of the net income you lose, between €300 and €1,800 a month. Income above €2,770 net is ignored, so anyone whose Elterngeld net was €2,770 or more gets the €1,800 maximum if they stop working completely. ElterngeldPlus pays half as much per month for twice as long: €150 to €900.
Why is my Elterngeld lower than 65% of my payslip net?
Usually for one of three reasons. The €2,770 cap: at €4,000 net you still only get 65% of €2,770. The Elterngeldstelle uses its own standardised net, with flat 21% social contributions and tax at the tax class that applied for most of the 12 assessment months, not your actual payslip. And one-off payments such as Weihnachtsgeld, a 13th salary or an annual bonus are left out entirely.
Is the €175,000 limit based on gross salary?
No. It is taxable income (zu versteuerndes Einkommen) in the calendar year before the birth, taken from your tax assessment. For couples, both partners' taxable income is added together. The limit applies to births from 1 April 2025, and there is no taper: €1 over means no Elterngeld at all.
Can I switch tax class to get more Elterngeld?
Yes, and it is legal, but only if you do it early. The tax class that counts is the one that applied in the majority of the 12 assessment months. In practice that means switching (for example, to III for the parent taking the longer leave) at least seven months before the assessment period ends, which for mothers is the start of Mutterschutz. A switch a few weeks before birth does nothing.
Can both parents take Basiselterngeld at the same time?
Only for one month, and only within the first 12 months of the child's life, for births from 1 April 2024. Exceptions exist for premature births, multiples and children with disabilities. ElterngeldPlus months and Partnerschaftsbonus months can overlap freely.
Is Elterngeld taxed?
Elterngeld itself is tax-free, but it falls under the Progressionsvorbehalt. It raises the tax rate applied to your other income for that year, so couples often get a smaller refund or a small bill. Anyone who received more than €410 of Elterngeld must file a tax return.
What if I am self-employed or a Freiberufler?
The same 65% and €2,770 cap apply, but your income is usually taken from your profit in the last completed tax year before the birth, not the last 12 months. If you have both salary and self-employed income, both periods can come into play. Get the Elterngeldstelle to confirm the assessment period early.
How late can I apply?
Apply within three months of the birth. Elterngeld is only paid backdated for the three months before the month your application arrives. You can apply online through ElterngeldDigital in most federal states.
Methodology and limits
Rules and amounts come from the federal Familienportal Elterngeld FAQ, its guidance on maternity pay and Elterngeld, and the Bundeselterngeld- und Elternzeitgesetz, checked in September 2026. A July 2026 ministry draft would change the rules for births from 1 November 2027 (see above); it had not passed Cabinet or the Bundestag when we checked.
The examples start from an Elterngeld net figure and apply the 65% rate. They leave out the Geschwisterbonus (10%, at least €75), the multiple-birth supplement and the higher rates below €1,240. For an official figure based on your own payslips, use the federal Elterngeldrechner. This is general information, not legal or tax advice.
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