The Parental Allowance And Parental Leave Act

Original Language Title: Gesetz zum Elterngeld und zur Elternzeit

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Read the untranslated law here: http://www.gesetze-im-internet.de/beeg/BJNR274810006.html

Law to the parental allowance and parental leave (Federal parental benefits and parents time law - BEEG) BEEG Ausfertigung date: 05.12.2006 full quotation: "Federal parental benefits and parents time law of December 5, 2006 (BGBl. I S. 2748)" stand: Neugefasst by BEK. v. 27.01.2015 33 for details on the stand number you find in the menu see remarks footnote (+++ text detection from: 01.01.2007 +++) (+++ to the application see section 27 +++) the G was adopted as article 1 of the G v. 5.12.2006 I 2748 of the Bundestag with the consent of the Federal Council. It effect pursuant Article 3 para 1 of this G on 1 January 2007.
Section 1 parents money § 1 eligible (1) eligible for parental benefit has, who has 1 a domiciled or habitually resident in Germany, lives 2 with his child in a household, this kid himself serves 3rd and educates, and 4. no or exerts no full employment.
When multiple births is only entitlement to parental benefit.
(2) entitlement to parental benefit has also, who, without the conditions of in paragraph 1 to meet sentence 1 number 1 1 according to § 4 of the fourth book of the social code is subject to the German social security law or temporarily within the framework of its public service existing in Germany or official relationship seconded abroad, transferred or is commanded, is 2. development aid or aid worker in the sense of § 1 of the Peace Corps Act or as a missionary or missionary of the Mission works and societies , the members or agreement partner of the Protestant mission work Hamburg, the Arbeitsgemeinschaft Evangelical missions e. V., the German of Catholic Mission Council or the Association of Pentecostal charismatic missions, operates or 3. possesses German citizenship and is only temporarily at an intermediate - or supranational institution, in particular after the audit of the Federal Government beurlaubte officials and civil servants, or who temporarily a for section 123a of framework law on civil servants or § 29 of the federal civil servants act performs assigned activity abroad.
The same applies to spouses living with the person in a household pursuant to sentence 1, wives, partners or self-employed.
(3) entitlement to parental benefit has set 1 number 2 by way of derogation from paragraph 1 also, who lives 1 with a child in a household, which he has recorded with the aim of adoption as a child, a child of the spouses, the spouse, partner, or the partner in his budget has recorded 2 or 3 with a child in a household lives and he said not yet effective recognition of paternity according to § 1594, paragraph 2 of the civil code or the paternity determination requested of it is yet to be decided according to article 1600d of the civil code.
For adopted children and children within the meaning of sentence 1 number 1 the provisions of this Act shall apply, are that instead of the date of birth the date of the inclusion of the child to the person entitled is relevant.
(4) can the parents because of a serious illness, severe disability or death of the parents not take care of her child, have until life partner or as entitlement to parental benefit, if they meet the other conditions referred to in paragraph 1 and other legitimate parents money not to claim is taken to the third degree, and their spouses, wives, relatives.
(5) the entitlement to parental benefit remains unaffected, if the care and upbringing of the child for an important reason can not immediately be absorbed, or if she must be interrupted.
(6) a person is not fully employed, if their working time does not exceed 30 hours a week in the average of the month, she exerts an employment vocational training or is a suitable day care person within the meaning of article 23 of the eighth book of the social code and not more than five children in day care.
(7) an foreigners unauthorized free movement of or a foreigner not entitled to freedom of movement is only eligible if that person 1 has a settlement permit, 2. has a residence permit, which has authorized or entitled, unless the permit was to exercise a gainful employment) granted by section 16 or section 17 of the residence law, b) issued according to § 18 paragraph 2 of the residence law and the consent of the Federal Agency for work shall be issued according to the Employment Ordinance only for a certain period , c) according to article 23 paragraph 1 of stay law because of a war in their home country or according to §§ 23, 24, 25 paragraph 3 to 5 of the residence Act granted, d) after Section 104a of the residence Act granted or 3rd one in number has 2 point c residence permit and a) legally, allowed or tolerated in the Federal territory to stop for at least three years and b) is employed in the Federal territory entitled , ongoing cash benefits related to the third book of the social code or taking parental leave.
(8) a claim shall not apply if the person entitled has achieved in the last completed assessment period before the birth of the child according to article 2, paragraph 5 of the income tax act in the amount of more than EUR 250 000 taxable income. Also another person fulfils the conditions of paragraph 1 sentence 1 number 2 or of paragraphs 3 or 4, claims become void notwithstanding sentence 1, if the sum of the taxable income of both people is more than 500 000 euros.
Footnote section 1 paragraph 7 book no. 3. b: IdF d. G v. 5.12.2006 I 2748 gem. BVerfGE v. 10.7.2012 I 1898-1 BvL 2/10, 1 BvL 3/10, 1 BvL 4/10, 1 BvL 3/11 - infringement of article 3 para. 1 and art. 3 para 3 sentence 1 GG and void § 2 height of the parental benefit (1) parental allowance amounting to 67 per cent of the income from gainful employment before the birth of the child applies. It is paid up to a maximum of 1 800 euros per month for full months in which the creditor has no income from employment. The income from gainful employment is calculated c in accordance with the paragraphs 2 to 2f from the to the deductions for taxes and social security contributions reduced sum of positive income from 1 employment according to § 2, paragraph 1, sentence 1 No. 4 of the income tax Act and 2. country - and forestry, business and self-employed work according to § 2, paragraph 1, sentence 1 number 1 to 3 of the income tax act , to pay tax on the domestic and the authorized that person on average each month in the tax period according to § 2 b or during the reference period according to § 2 paragraph 3.
(2) in cases where the income from gainful employment before the birth was less than EUR 1 000, the percentage of 67 percent by 0.1 percentage points to 2 euros each, to which this income is less than the amount of EUR 1 000 increased up to 100 percent. In cases where the income from gainful employment before the birth was higher than 1 200 EUR, reduced the percentage of 67 percent by 0.1 percentage points to 2 euros each, to which this income exceeds the amount of 1 200 euros, up to 65 percent.
(3) months after the birth of the child, in which the authorized person has income from employment that is on average lower than the income from gainful employment before the birth, parental allowance is paid in percentage of the relevant under paragraph 1 or 2 of the difference amount of this income from gainful employment. The amount of 2 770 euro is doing no more than to use as income from employment before the birth. The difference is pursuant to sentence 1 for the income from gainful employment in months where the authorized person takes parental allowance within the meaning of § 4 paragraph 2 sentence 2 to complete, and during months in which she takes parents money plus in the sense of § 4 paragraph 3 sentence 1 claim to calculate separately.
(4) parental allowance is paid at least in the amount of 300 euros. This also applies if the authorized person before the birth of the child has no income from employment.

§ 2a siblings bonus and multiple supplement (1) the authorized person in a household with 1 two children who are not yet three years old, or 2. lives three or parental benefits by 10 percent, but at least to 75 Euro is increased more children who are six years of age, (siblings bonus). All children, for which the authorized person of § 1, clause 1 and 3 fulfils the conditions and for the parents money does not increase after paragraph 4 are taken into account.
(2) for adopted children who are not yet 14 years old, the period since the establishment of the child in the household of the person who is age of the child. This also applies to children who recorded in its budget the authorized person according to § 1, paragraph 3, sentence 1 number 1 with the aim of adopting a child. For children with disabilities within the meaning of § 2 paragraph 1 sentence 1 of the ninth book of the social code, the age limit is 1 sentence 1 in 14 years under paragraph.
(3) entitlement to the brothers and sisters bonus expires at the end of the month, in which one of the eligibility requirements referred to in paragraph 1 does not apply.
(4) in the case of multiple births increased the parents money to 300 euros each for the second and each further child (multiple supplement). The same applies if a sibling bonus is paid pursuant to paragraph 1.

§ 2 b rated period
(1) for the calculation of income from not self-employed gainful employment within the meaning of § 2 c before the birth, the twelve calendar months are crucial before the month of birth of the child. In determining the calculation period pursuant to sentence 1 calendar month shall be disregarded, in which the authorized person 1 in the period according to § 4, paragraph 1, sentence 1 has involved parents money for an older child, 2 during the protection periods according to § 3 paragraph 2 or article 6, paragraph 1, of the maternity protection act not allowed to be employed or maternity has taken after the fifth book of the social code or according to the second law on health insurance of farmers , 3. had disease that significantly by a pregnancy, or 4 has done military service under the Conscription Act in the version applicable up to May 31, 2011 or after the fourth section of the soldier Act or civil service under the Civil Service Act and in cases of the numbers 3 and 4 as a result had a lower income from gainful employment.
(2) the determination of income from independent activity within the meaning of § 2d before the birth of the tax profit determination periods are applicable, that underlie the last completed tax assessment period before the birth of the child. Have a profit investigation period the conditions of in paragraph 1 sentence 2 located above, the profit determination periods are authoritative on request, that underlie the preceding these events completed tax assessment period.
(3) by way of derogation from paragraph 1 the tax assessment period is determined for the calculation of income from not self-employed gainful employment before the birth, which underlies the profit calculation periods referred to in paragraph 2, if the authorized person had income from self-employed gainful employment during the periods under paragraph 1 or paragraph 2. Were the assessment period pursuant to sentence 1 the conditions of in paragraph 1 sentence 2 submitted, paragraph 2 to apply set 2 with the additional proviso is that the previous tax assessment period is decisive for the calculation of income from not self-employed gainful employment before the birth.

§ 2c income from non self-employed gainful employment (1) monthly average to be considered surplus of revenue from non self-employed work in money or about one-twelfth of the workers lump sum, reduced by the deductions for taxes and social security contributions to the articles 2e and 2f, is not self-employed self-employment income. Revenues which are to handle the payroll tax deduction procedure  according to as other remuneration are not taken into account. The workers standard amount is determined after § 1, point 9 a set for this year applied as in force 1 (a) of the income tax act in the on January 1 of the calendar year before the birth of the child.
(2) the information in the for the relevant months of created wage and salary certificates of the employer are the basis of determining the revenue. The accuracy and completeness of the information in the relevant wage and salary certificates is suspected.
(3) the information contained in the wage and salary certificate that was created during the assessment period with revenue referred to in paragraph 1 for the last month are basis of determining the required by the articles 2e and 2f characteristics of deduction for taxes and social security contributions. As far as an indication for a trigger characteristic has changed in the wage and salary certificates of the assessment period, deviating from the specification pursuant to sentence 1 is decisive, if she applied in the vast majority of the months of the assessment period. § 2c paragraph 2 sentence 2 shall apply accordingly.

section 2d income from self employment (1) that to consider the sum of the positive income from agriculture and forestry, business and self-employed work (profit income), monthly average reduced by the deductions for taxes and social security contributions to the articles 2e and 2f, results in income from self-employed work.
(2) in determining the profit income to be taken into account in the assessment period are payouts reported in the Finanzamt. No Finanzamt is to create, be determined the income revenue in corresponding application of paragraph 3.
(3) the basis of determining the profit income to be included in the reference months is a calculation of profits that meets at least the requirements of section 4 paragraph 3 of the income tax act. As operating expenses are 25 per cent of underlying revenue or to apply at the request of the related actual operating expenses.
(4) where section 2 c paragraph 3 is not determined otherwise, the information in the Finanzamt is instrumental in determining the required under § 2e trigger characteristics for taxes. § 2c paragraph 3 sentence 2 shall apply accordingly.

section 2e deductions for taxes (1) deductions for taxes are amounts for income tax, the solidarity surcharge and, if the authorized person is church tax, to take account of the church tax. The deductions for taxes of paragraphs 2 to 5 are determined uniformly for income from not self-employed and self-employed gainful employment on the basis of a calculation on the basis of the applicable on 1 January of the calendar year before the birth of the child for this year program plan for calculating machine to keep of the wage tax, the solidarity surcharge and the scale tax for the income tax of the Church within the meaning of § 39 b section 6 of the income tax act according to criteria.
(2) tax base is the sum monthly average to be taken into account the revenue according to § 2 c, as far as they are taxed by the person entitled, and of profit income for calculating deductions for taxes according to section 2d. Following packages are taken into account in determining the deductions for taxes referred to in paragraph 1: 1 the employee standard amount pursuant to § 9a set 1 (a) of the income tax Act, if income taxable to the person entitled by her the under § 2 c, fall 1 number, and one 2nd pension lump sum a) with the instalments pursuant to § 39 b paragraph 2 sentence 5 number 3 letters b and c of the income tax act , if according to § 2 c has the authorized person from her taxable revenue, without to have been resident in the statutory pension insurance or a comparable institution, or b) with the instalments pursuant to § 39 b paragraph 2 sentence 5 number 3 letter a to c of the income tax act in all other cases, where the part of amounts excluding special provisions relating to the calculation of contributions is determined according to section 55, paragraph 3, and article 58, paragraph 3, of the eleventh book of the social code.
(3) as a deduction for income tax the amount is to be, which is paragraph 3, taking into account the tax class and the factor according to article 39f of the income tax act pursuant to § 2 c; the control class VI is ignored. The person entitled was queued in the assessment period referred to in paragraph 2 (b) in any tax bracket or your income to be included after paragraph 2d is higher than her pursuant to section 2 c to consider surplus of revenues over one-twelfth of the workers lump sum, the amount is as a deduction for income tax, which is taking into account the tax class IV without a factor according to article 39f of the income tax act.
(4) as a trigger for the solidarity surcharge, the amount is to be used, that 1995 results according to criteria of the solidarity supplement Act for income tax pursuant to paragraph 3. Allowances for children are considered according to the requirements of § 3 paragraph 2a of the solidarity supplement Act 1995.
(5) as a trigger for the church tax, the amount is to use, resulting in a church tax rate of 8 percent for income tax pursuant to paragraph 3. Accordance with the provisions of § 51a allowances for children are taken into account paragraph 2a of the income tax act.
(6) subject to the provisions of paragraphs 2 to 5, allowances and packages are considered only if they are entitled to each person entitled to without further requirement.

section 2f deductions for social security contributions (1) as are deductions for social security contributions taken into account amounts for the statutory social security or for a similar facility, as well as for the promotion of the work. The deductions for social security contributions are determined uniformly for income from not self-employed and self-employed gainful employment on the basis of the following contribution rate packages: 1. 9 percent for health and long-term care insurance, if the authorized person in the statutory health insurance according to § 5 paragraph 1 number 1 to 12 of the fifth book of the social code has been resident, 2. 10% for pension insurance, if the authorized person in the statutory pension insurance or a comparable institution has been resident , and 3. 2% for the employment promotion, if the authorized person has been resident after the third book of the social code.
(2) tax base is the sum monthly average to be taken into account the revenue according to § 2 c and of profit income for the determination of deductions for social security contributions according to section 2d. Income from employment within the meaning of section 8, section 8a of the or of § 20 paragraph 3 sentence 1 of the fourth book of the social code are not taken into account. For income from employment within the meaning of article 20 paragraph 2 of the fourth book of the social code the amount is to use, determined according to section 344, paragraph 4, of the third social code book for this revenue, whereby the factor within the meaning of § 163 (10) sentence 2 of the sixth book the social law on the basis of the rates of rate of contribution referred to in paragraph 1 is determined.
(3) other requirements for the determination of the social security contribution tax bases are not taken into account.

§ 3 credit transfer from other income (1) on parental benefits related to the authorized person according to § 2 or § 2 in conjunction with § 2a are expected following revenue: 1 maternity services a) in the form of maternity money after the fifth book of the social code or according to the second law on health insurance of farmers with the exception of maternity money pursuant to article 13 paragraph 2 of the maternity protection act or b) in the form of the grant to the maternity benefit according to § 14 of the maternity protection act , that the person who for the time from the day of birth of the child is entitled to 2 service and candidate references as well as grants, which are available to the person entitled to beamten - or soldier-legal regulations for the duration of a prohibition of employment from the date of the birth of the child, 3. the parental allowance or childcare allowance comparable services, on which a person authorized pursuant to section 1 outside Germany or to a parent or intergovernmental institution is entitled , 4. parental benefit, which is available to the person entitled for an older child, as well as 5. revenues, which are available to the person who as a substitute for earned income and a) that are not already considered for the calculation of the parental benefit pursuant to section 2 or b) the parental allowance is not considered in the calculation.
Revenue only for part of the month of the child is entitled to the person who they are to be only on the corresponding part of the parental benefit. For each calendar month in which revenue have been involved pursuant to sentence 1 No. 4 or no. 5 in the assessment period, decreases the crediting amount by one-twelfth.
(2) up to an amount of 300 euros, the parental allowance of the deduction referred to in paragraph 1 is free, if not revenue to offset sentence 1 number 1 to 3 to the parental benefit are referred to in paragraph 1. The amount increases up to 300 euros each for the second and each further child for multiple births.
(3) as long as no petition to that in paragraph 1 sentence 1 number 3 similar services referred to will be entitled to parental benefit rests to the possible extent of comparable performance.

§ 4 the nature and duration of the cover (1) parental allowance can in the period from the day of birth to related to the completion of the 14th month of the child. By way of derogation from sentence 1 parents money can be obtained 3 also plus after sales after the 14th month of life, as long as it is believed life month from the 15 consecutive months of life by at least one parent claimed. For adopted children and children within the meaning of § 1 paragraph 3 sentence 1 number 1 can parents money from recording the entitled person maximum up related to the completion of the eighth year of the child.
(2) parental allowance is paid in monthly amounts for months of the life of the child. Is determined solely according to §§ 2 to 3 (parental allowance of based on), as far as not parental allowance is taken pursuant to paragraph 3 to complete. The claim ends with the end of the month in which an eligibility requirement is omitted. Parents can obtain the respective monthly amounts alternately or simultaneously.
(3) instead of to claim set 2 for a month of parental benefits within the meaning of paragraph 2, the person entitled may refer each two months a parental allowance, which is determined according to §§ 2 to 3 and the additional demands of in sentences 2 and 3 (parents money plus). Parental benefits plus is half of the parents money monthly maximum referred to in paragraph 2 sentence 2, that would be to the person entitled if she had no revenue in the sense of article 2 or article 3 during the period of parents money or has. For the calculation of parental allowance plus halved: 1 the minimum amount of parental benefits according to § 2 paragraph 4 sentence 1, 2. the minimum siblings bonus according to section 2a paragraph 1 sentence 1, 3. the multiple charge pursuant to section 2a paragraph 4 as well as the parents money amounts exempted from the deduction according to § 3 paragraph 2 (4) the parents have 4th together claim to twelve monthly amounts parents money within the meaning of paragraph 2 sentence 2. takes place for two months a reduction of income from gainful employment , they can claim for two more months parents money within the meaning of paragraph 2 sentence 2 (partner months). If both parents are gainfully employed in four consecutive months of life at the same time 1 not less than 25 and not more than 30 hours a week in the average of the month, and 2 fulfil the conditions of article 1, each parent for these months is entitled to four more monthly amounts parents money plus (partnership bonus).
(5) a parent may not exceed twelve monthly amounts parents money within the meaning of paragraph 2 sentence 2 plus the four pursuant to paragraph 4 sentence 3 due to monthly amounts parents money plus refer. It can only take parental allowance if he takes it for at least two months. Months of life of the child, in which according to § 3, paragraph 1, sentence 1 number 1 to 3 such services available to a parent, as months for this parent parental benefits within the meaning of paragraph 2 sentence 2 refers to.
(6) a parent can by way of derogation from paragraph 5 sentence 1 also the additional monthly amounts of parental benefit pursuant to paragraph 4 sentence 2 draw, if for two months, a reduction of income from employment is carried out and if 1 with him qualify for the relief amount for single parents under section 24 (b) paragraph 1 and 2 of the income tax Act and the other parent with him, nor with the child in an apartment living , 2. with the support from the other parent, a threat to the well-being of the child in the sense of § 1666, paragraph 1 and 2 of the civil code would be connected, or 3. the support from the other parent is impossible, especially because he can not care his child due to a serious illness or severe disability for the determination of impossibility of care remain economic reasons and reasons of prevention due to other activities.
A parent within the meaning of sentence 1 number 1 to 3 in four consecutive months of life is employed, not less than 25 and not more than 30 hours a week in the average of the month it can take different four more monthly amounts parents money plus set 1 for these months of paragraph 5.
(7) paragraphs 1 to 6 shall apply in the cases according to section 1, paragraph 3 and 4. Non-custodial parents and people who can relate number 2 and 3 parental allowance according to section 1, paragraph 3, sentence 1, require the consent of the custodial parent.
Section 2 childcare allowance beneficiaries (1) entitlement to childcare allowance has § 4a, who 1 number 1-3, paragraph 2 to 5, 7 and 8 meets the requirements of § 1, clause 1 and no services pursuant to article 24 paragraph 2 in conjunction with the articles 22 to 23 of the eighth book the social law claim takes 2 for the child.
(2) can the parents not take care of her child because of a serious illness, severe disability or death of the parents, justified within the meaning of paragraph 1 are number 1 in conjunction with § 1 paragraph 4 an entitled to childcare allowance by way of derogation from paragraph 1 number 2, if the child not more than 20 hours a week in the average of the month services are taken pursuant to article 24 paragraph 2 in conjunction with the articles 22 to 23 of the eighth book the social law claim.

§ 4b amount of the childcare allowance the childcare allowance is 150 euro per month for each child.

section 4c other credit the childcare allowance or the parents money comparable benefits to which a person according to § 4a outside Germany or to a parent or intergovernmental institution is entitled, are expected on the childcare allowance insofar as they exceed the amount to be number 3 on the parental allowance is for the same period according to § 3, paragraph 1, sentence 1. The services only for part of the month of the child available to the person entitled to, they are only on the corresponding part of the childcare allowance to offset. As long as no comparable benefits referred to in sentence 1 shall be, the entitlement to childcare allowance rests to the possible extent of comparable performance.

§ 4 d period can (1) childcare allowance in the period from the first day of the 15th month to related to the completion of the 36th month of the child. Prior to the 15 months of age childcare allowance will only be granted if the parents have already received the monthly amounts of the parental benefit, which are available to them for their child according to article 4, paragraph 4, sentence 1 and 2 and article 4, paragraph 6, sentence 1. For each child, childcare allowance will be paid a maximum of 22 months.
(2) for adopted children and children within the meaning of § 1 paragraph 3 sentence 1 number 1 can childcare allowance from the first day of the 15th month after recording the entitled person maximum up related to the completion of the third year of the child. Paragraph 1 is set 2 and 3 apply mutatis mutandis.
(3) for a month of life a child, only one parent childcare allowance can relate. Months of life of the child, in which according to § attributable 4 c are entitled to a parent, are regarded as months for this parent childcare allowance applies.
(4) the claim ends with the end of the month in which an eligibility requirement is omitted.
(5) paragraph 1 sentence 2 and paragraph 3 shall apply in the cases of § 4a paragraph 1 number 1 in conjunction with § 1 paragraph 3 and 4 in accordance with. Non-custodial parents and people who can relate number 2 and 3 childcare allowance after Article 4a, paragraph 1 No. 1 in conjunction with § 1, paragraph 3, sentence 1, require the consent of the custodial parent.
Section 3 procedure and organization section 5 coincidence of claims (1) meet the eligibility requirements for parental allowance or childcare allowance both parents, they determine who takes the monthly amounts of the respective service from them.
(2) both parents claim the them 22 childcare allowance monthly amounts together more than the monthly amounts due to them pursuant to § 4 paragraph 4 or pursuant to § 4 paragraph 4 in conjunction with § 4 paragraph 7 parents money, or more than, is the claim of a parent on the respective service, which does not extend beyond the half of the monthly amounts, unabridged; the claim of the other parent is truncated to the remaining monthly amounts. Both parents take up more than half of the monthly amounts of parental allowance or childcare allowance, half of the monthly amounts of the respective performance is entitled to each them.
(3) paragraphs 1 and 2 apply article 1, paragraph 3 and 4, or Article 4a, paragraph 1 in the cases number 1 in conjunction with § 1 paragraph 3 and 4. Is an agreement number with a non-custodial parent or a person according to § 1, paragraph 3, sentence 1 2 and 3 parental allowance or after Article 4a, paragraph 1 No. 1 in conjunction with § 1, paragraph 3, sentence 1, number 2 and 3 childcare allowance can relate, not achieved, it arrives by way of derogation from paragraph 2 alone on the decision of the custodial parent.

§ 6 payment of parental benefit and childcare allowance are paid in the course of the month, for which they are intended.

§ 7 application is (1) parental allowance or childcare allowance in writing. You be made retroactive only for the last three months before the start of the month in which the application is entered into on the respective service. In the parental allowance or childcare allowance application is to specify for which months of parental benefits within the meaning of § 4 paragraph 2 sentence 2, for which months parental allowance is applied plus or what months of childcare allowance.
(2) the decisions taken in the application can be changed until the end of the reference period. A change may be required retroactively only for the last three months before the start of the month in which the amendment is entered. It is not permitted except in the cases of special hardness, as far as monthly amounts are already paid. By way of derogation from sentences 2 and 3 parents money can be requested for a month in the parental allowance plus was already, subsequently according to § 4, paragraph 2, sentence 2. In addition, rules applicable to the submission on the amendment shall apply.
(3) the request is except in the cases of § 4 paragraph 6 and the submission by a solely non-custodial person by the person who represents him, and to confirm the acknowledgement of the other person who to sign. The other authorized person may at the same time to request that it claimed parental allowance or childcare allowance or show of authority, how many monthly amounts she claimed for the respective service, if their claim would exceeded the ceilings pursuant to § 4 paragraph 4. The authority is neither a request for parental allowance or childcare allowance still an ad the other person who pursuant to sentence 2, receives the applicant or the applicant paid the monthly amounts of the respective service; the other person entitled can get notwithstanding remaining monthly amounts of the respective performance only, taking into account article 4, paragraph 4, or article 4 d, paragraph 1, sentence 3 at a later application of § 5 paragraph 2.

§ 8 the actual income from gainful employment and working time are accountability, incidental provisions (1) If an application for parental benefits, information were made to the expected income from gainful employment, at the end of the reference period for this time to prove.
(1a) the duties to cooperate according to § 60 of the first book of social security code of are 1 in the case of § 1 (8) sentence 2 also for the other person in the sense § 1 (8) sentence 2 and 2 in the case of § 4 paragraph 4 sentence 3 or of § 4 paragraph 4 sentence 3 in conjunction with § 4 paragraph 7, sentence 1 for both persons who have applied for the partnership bonus.
Article 65, paragraph 1 and 3 of the first book of the social code shall apply mutatis mutandis.
(2) parental allowance is paid in cases where the person entitled probably will have no income from gainful employment according to their information in the application during the reference period, subject to revocation for the case that she has income from employment contrary to their information in the application. The respective service subject to revocation for the case is paid in cases where at the time of submission of the tax bill to the last completed assessment period before the birth of the child is not available and according to the information in the request for parental allowance or childcare allowance amounts expected to not be exceeded according to article 1, paragraph 8 or Article 4a, paragraph 1 No. 1 in conjunction with article 1, paragraph 8, , that, contrary to the information given in the application for the respective service, the amounts be exceeded according to article 1, paragraph 8 or Article 4a, paragraph 1 No. 1 in conjunction with article 1, paragraph 8.
(3) the parental allowance is paid provisionally until the proof of the required information, taking into account the credible information when 1 at the time of submission of the notification to the last completed assessment period before the birth of the child is not and still cannot be specified, whether the amounts be exceeded according to article 1, paragraph 8 or Article 4a, paragraph 1 No. 1 in conjunction with article 1, paragraph 8 , 2. the income from gainful employment before giving birth cannot be determined, 3. likely to have the person entitled income from gainful employment according to the application for parental benefits during the reference period, or 4 more monthly amounts parents money for the authorized person plus according to section 4, paragraph 4, sentence 3 or § 4, paragraph 6, sentence 2.
Set also applies when applying for childcare allowance 1 point 1.

§ 9 income and time sheet, duty to report employer insofar as it is necessary for the proof of income from gainful employment or working week, has the employer of the authority according to § 12 for his employees pay, which for the discovery after the articles 2e and 2f required characteristics of deduction for taxes and social security contributions, as well as labor on demand to certify; the same applies to former employers. For the work at home employees and the them equal (article 1, paragraph 1 and 2 of the homework Act) takes the place of the employer of the contracting authority or intermediate champions.

§ 10 relative to other social benefits (1) parental benefits, the childcare allowance and each comparable performance of countries, as well as under section 3 or section 4 c on the respective service netted revenue or benefits shall be disregarded social performance, which payment is dependent on other income up to a height of a total 300 euros a month as income.
(2) parental benefits, the childcare allowance, and each similar services of the countries as well as the earnings calculated according to section 3 or section 4 c on the respective service or services may be used up to a height of 300 EUR for it based on legislation benefits others, on which no claim is to fail.
(3) where the person entitled parents money plus refers to the parental allowance only up to half of the credit amount remains, of revenue after deducting the other referred to in paragraph 1 not to be taken into consideration for the parents money remains, as income not taken into account and only up to this amount not used are based on legislation benefits of others, on which no claim is to fail.
(4) the amounts to be taken into account to the paragraphs 1 to 3 or not-to-be-used multiply with the number of children born in multiple births.
(5) paragraphs 1 to 4 do not apply the twelfth book of social law and § 6a of the federal child benefit Act for services according to the second book of the social code. Services referred to in sentence 1 parental benefits and similar services of the countries as well as the revenues calculated according to § 3 to the parental benefit in the amount of income from gainful employment before the birth, considered according to § 2 para 1 disregarded up to 300 euros a month as income. As far as the person entitled parents money plus refers to the amounts decrease pursuant to sentence 2 to the half.
(6) paragraphs 1 to 4 shall apply, as far as for an allowance can collected a fee which depends on the income.

Section 11 obligation to maintenance obligations are by the payment of the parental benefit, of the childcare allowance and each comparable services of the countries affected only to the extent payment each month exceeds 300 euro. As far as the person entitled parents money plus applies, maintenance obligations are affected insofar payment exceeds 150 euro. The amounts referred to in sentences 1 and 2 multiply with the number of children born in multiple births. Sentences 1 to 3 do not apply the section in the cases of § 1361, paragraph 3, 1579, 1603 paragraph 2 and 1611 paragraph 1 of the civil code.

§ 12 jurisdiction; The provincial governments or the bodies appointed by them raising the financing (1) determine the authorities responsible for the implementation of this Act. These authorities are responsible for also providing advice on parental leave. In the cases of § 1 paragraph 2 or Article 4a paragraph 1 No. 1 in conjunction with § 1 paragraph 2, certain of the countries for the implementation of this law, the authority of the district is responsible where the creditor had its last domestic residence; in the alternative, the authority of the district is responsible, in which the sending employer or employer of the person entitled or the employer of the spouse, the spouse, partner, or the partner of the person who has the domestic headquarters.
(2) the Federal Government bears the expenditure for parental benefits and care money.

§ The courts of the social courts decide public disputes in matters of sections 1 to 12 13 legal process (1). Article 85, paragraph 2 number 2 of the social Court Act shall apply with the proviso that the competent authority is determined according to § 12.
(2) opposition and legal challenge have no suspensive effect.

§ 14 penalty provisions (1) any person who intentionally or negligently 1 is contrary to article 8, paragraph 1 a not, incorrectly, incompletely or not in time 2. contrary to § 9 confirming an indication there called not, not properly, incomplete or not in a timely manner 3. contrary to article 60, paragraph 1, sentence 1 certified, number 1 of the first book of social code, also in connection with article 8 paragraph 1a sentence 1 , an indication not, incorrectly, incompletely or not in time makes, 4. contrary to article 60, paragraph 1, sentence 1 number 2 of the first book of the social code, also in connection with article 8 paragraph 1a sentence 1, a message not, incorrectly, incompletely or not in time makes or 5 contrary to section 60, paragraph 1, sentence 1 No. 3 of the first book of social code, also in connection with article 8 paragraph 1a sentence 1 , presents a certificate of proof not, incorrectly, incompletely or not in time.
(2) the offence can be punished with a fine of up to two thousand euros.
(3) managing authorities number 1 of the code of administrative offences are the authorities referred to in article 12, paragraph 1, sentence 1 and 3 in the sense of article 36, paragraph 1.
Section 4 parental leave for workers and employees section 15 claim to parental leave (1) workers and employees are entitled to parental leave, if they 1 a) with their child, b) with a child for which they meet the eligibility requirements according to section 1, paragraph 3 or 4, or c) living in a household with a child, they recorded in full time care according to § 33 of the eighth book of the social code, and 2 take care of this child himself and educate.
Non-custodial parents and persons who can take 1 number 1 letters b and c parents time to set, require the consent of the custodial parent.
(1a) workers and employees are entitled to parental leave also, if they live with their grandchild in a household and take care of this child himself and educate and 1. a parent of the child is a minor, or 2. a parent of the child is in training, which started before the age of 18 years and generally fully takes the workforce of the parent.
The claim is only for times in which none of the parents of the child himself claimed parental leave.
(2) the entitlement to parental leave until a child reaches the age of third. A proportion of up to 24 months can be taken between the third birthday and eighth years of age of the child's claim. The time the mother protection period referred to article 6 paragraph 1 of the maternity protection law will be applied for the parental of mother-to the limit pursuant to sentences 1 and 2. Several children the right to parental leave for each child is also if the periods of time within the meaning of the sentences 1 and 2 overlap. An adopted child and a child in full-time or adoption care parental leave of up to three years from the recording when the person who can no longer than until the completion of the eighth year of life of the child Sentences 2 and 4 are accordingly applicable insofar as they regulate the temporal distribution. The claim cannot be excluded by contract or restricted.
(3) the parental leave, is possible also proportionately, together from each parent alone or by both parents. Sentence 1 applies in the cases of paragraph 1 sentence 1 number 1 letters b and c according to.
(4) the worker or the worker may be employed during parental leave not more than 30 hours a week in the average of the month. One can care for up to five children in day care in day care person appropriate the meaning of § 23 of the eighth book of the social code even if the weekly childcare time exceeds 30 hours. Part-time employment with another employer or self-employment pursuant to sentence 1 shall require the consent of the employer. It can reject it in writing only of four weeks for urgent operational reasons.
(5) the employee or the employee can apply for a reduction of working hours and their distribution. The employer and the worker or workers of four weeks to agree on the application. The application can be set combined 1 number 5 with the written notification pursuant to paragraph 7. The right to continue part-time work existing prior to the parental unchanged during parental leave, as far as paragraph 4 is taken, as well as parental leave to working hours to return to, which was agreed before the start of the parental leave shall remain unaffected.
(6) the employee or the employee can claim, if an agreement is not possible under paragraph 5, under the conditions of paragraph 7 during the total duration of parental leave twice a reduction in his or her working time to the employer.
(7) for the claim on reduction of working hours the following conditions: 1 the employer employs, regardless of the number of persons in vocational training, typically more than 15 employees and workers, 2. the employment relationship in the same operation or company is without interruption for more than six months, 3. contractually agreed that regular working time is scheduled for at least two months on a scale of not less than 15 and no more than 30 hours a week of the month average to reduce , no urgent operational reasons preclude 4 the claim and 5 was the employer a claim to part-time work) for the period up to the third age of the child seven weeks and b) communicated in writing to the period between the third birthday and eighth years of age of the child's 13 weeks before the start of the part-time job.
The request must contain the beginning and the amount of reduced working time. The desired distribution of reduced working time shall be stated in the application. If the employer wants to reject the claimed reduction or distribution of working time, he must do so within four weeks with written reasons. Has an employer the reduction in working time 1 a parental leave between birth and the third age of the child not later than four weeks after receipt of the application or 2 at a time when parents between the third birthday and eighth years of age of the child not later than eight weeks after receipt of the application
rejected in writing, the approval shall be granted and the reduction of working hours according to the wishes of the employee or of the employee as a set. Employers and workers or workers over the distribution of working time set 2 made no agreement under paragraph 5 and the employer not writing turned down the desired distribution within the time limits mentioned in clause 5, the distribution of working time according to the wishes of the employee or of the employee is considered to be set. As far as the employer in time rejected the request to reduce or distribution of working time, the employee or the employee may charge Court for labour disputes.

§ 16 recourse to parental leave (1) who wants to claim parental leave, must be 1 for the period up to the third age of the child no later than seven weeks and 2. for the period between the third birthday and eighth years of age of the child at least 13 weeks before the start of the parental leave in writing by the employer require. Require workers or of workers maternity leave pursuant to sentence 1 number 1, he or she must declare at the same time, for which times taken parental leave period of two years. Exceptional one is reasonable shorter time possible for urgent reasons. The mother of the parental leave following on the parent term, takes the time the mother protection period under section 6(1) of the maternity protection act to the period pursuant to sentence 2 is counted. The mother of the parental leave following on the protection period of the mother following vacation, takes the time the mother protection period under section 6(1) of the maternity protection act and the period of annual leave on the two-year period pursuant to sentence count 2. Each parent can distribute its parental leave on three periods of time; a distribution on other periods of time is possible only with the consent of the employer. The employer may refuse the use of a third section of a parental leave of eight weeks after receipt of the application for urgent operational reasons if this section is to be in the period between the third birthday and eighth years of age of the child. The employer has to certify the parental leave the employee or of the employee. A certificate of the former employer of already taken parental leave by the employee or the employee shall be provided with a change of employer during parental leave at the request of the new employer registration.
(2) workers for a reason not to be immediately in time, may require one himself on the parental leave subsequent mother protection period of § 6 paragraph 1 of the maternity protection act they can do so within a week after ceases.
(3) the parental leave can be prematurely terminated or renewed in the context of article 15, paragraph 2 If the employer agrees. Premature termination due to the birth of another child or in cases of special hardship, in particular in the event of serious illness, severe disability or death of a parent or a child of the person entitled or threatened with significant economic existence of parents after parental leave, the employer irrespective of sentence 3 only within four weeks for urgent operational reasons in writing refuse. The parental leave can be terminated to use of the terms of protection article 3, paragraph 2 and article 6 paragraph 1 of the maternity protection act without the agreement of the employer; in these cases workers should notified to the termination of the parental leave the employer. An extension of parental leave may be required if a planned change of beneficiaries for one important reason is not possible.
(4) if the child dies during parental leave, ends this no later than three weeks after the death of the child.
(5) a change in the entitlement has to immediately notify the worker or the worker the employer.

§ 17 holiday (1) who can an employer cut the vacation which is available to the worker or the worker for the vacation year, for each full calendar month of parental leave to one-twelfth. This does not apply if the employee or the employee is part-time during parental leave at his or her employer.
(2) the employee or the employee received not or not fully the him or her to vacation before the start of the parental leave, the employer has to grant the rest leave for parental leave in the current or the next holiday year.
(3) if the employment relationship ends during parental leave or is it cannot continue following the parents time so the employer has to apply the still not granted holiday.
(4) the worker or the worker before the start of the parental leave received more vacation, than him or her pursuant to paragraph 1, the employer can shorten the holidays that stands to the worker or the worker after the end of parental leave, granted too much vacation days.

The employment relationship from the time is been asked of the parents time quit firing (1) can an employer § 18. The dismissal begins 1 pursuant to sentence 1 no earlier than eight weeks before beginning a parental leave up to the third age of the child and 2nd at the earliest 14 weeks before beginning a parental leave between the third anniversary and the completed year of life of the child make.
During parental leave, the employer may not terminate the employment relationship. In special cases, exceptionally a denunciation admissible can be explained. The Declaration of admissibility done by Supreme National Authority responsible for occupational safety and health or the Office certain of her. With the consent of the Federal Council, the Federal Government may adopt general administrative provisions for the implementation of the set of 4.
(2) paragraph 1 shall apply accordingly, if workers or workers 1 while the parents at same employer make part-time work or part-time work do 2 without having to take parental leave, and according to § 1 the period according to § 4, paragraph 1, sentence 1 and 3 are entitled to parental benefit.

§ 19 may terminate the employment relationship at the end of the parental leave only in compliance with a notice period of three months notice to the end of the parental leave of workers or the workers.

Article 20 vocational training workers, work at home (1) workers considered employees to their vocational training as workers or workers within the meaning of this Act. The parental leave is not counted on training time.
(2) entitlement to parental leave in homework have employees and the them equal (article 1, paragraph 1 and 2 of the homework Act) insofar as they work on the piece. For them, the employment relationship occurs where the employer of the contracting authority or intermediate masters and the place of employment.

§ 21 fixed-term work contracts (1) a factual reason justifying the limitation of employment, exists when a worker or a worker representing a different worker or an other employee for the duration of a prohibition of employment together or for parts is set after a parental leave, the maternity protection act, a work exemption based on collective agreement, operating agreement or contractual agreement to take care of a child or for those times of.
(2) over the duration of the representation referred to in paragraph 1, the limit for needed time of a training is allowed.
(3) the duration of the term of the contract of employment must be calendar determined or determinable or be to refer to the purposes referred to in paragraphs 1 and 2.
(4) the employer may terminate the temporary employment contract in compliance with a notice period of at least three weeks, but at the earliest at the end of parental leave, if prematurely ends the parental leave without the consent of the employer and the employee or the employee has communicated to the premature termination of the parental leave. Sentence 1 shall apply accordingly if the employer may not deny the premature termination of the parental leave in the cases of article 16 paragraph 3 sentence 2.
(5) the protection against dismissal Act shall not apply in the case of paragraph 4.
(6) paragraph 4 shall not apply where its application is contractually excluded.
(7) is placed in the context of labour laws or regulations on the number of employed workers and workers, employees and workers, who are in the parental leave or are released to the care of a child, not be counted, as long as for them on the basis of paragraph 1 a representative is set in determining this number. This does not apply if the agent or the representative not to count. Sentences 1 and 2 shall apply mutatis mutandis if under labour laws or regulations on the number of jobs will be made.
Section 5 statistics and final provisions section 22 are Federal statistics (1) to assess the impact of this law, as well as to its development carry out ongoing surveys for obtaining parental allowance and childcare allowance than federal statistics. The surveys are central to the Federal Statistical Office.
(2) the statistics for the reference of parents money collected quarterly to the last day of the current and the preceding two calendar months for people who purchased in one of these calendar months parental allowance for each child that is triggering the claim following characteristics: 1. type of the permission referred to in § 1, 2. principles of related to month calculated according to type and level (article 2, paragraph 1, 2, 3 or 4 , Article 2a, paragraph 1 or 4 paragraph 2 c, §§ 2d, 2e or article 2f), 3. amount and type of the monthly amount (section 4, paragraph 2, sentence 2 and paragraph 3 set 1) without taking into account the revenue according to § 3, 4. nature and amount of the revenues according to § 3, 5. recourse to the monthly amounts granted as a partnership bonus according to section 4, paragraph 4, sentence 3 and of additional monthly amounts of parental allowance plus according to § 4, paragraph 6, sentence 2 , 6 size of the monthly payment amount, 7th birthday of the child, 8 for the person-related parental allowance: a) gender, birth year and month, b) nationality, c) domicile or habitual residence, d) marital status and unmarried cohabitation with the other parent and e) number of children living in the household.
The information is related to report possible period of benefit payment pursuant to § 4 paragraph 1 paragraphs 2, 3, 5 and 6 for each month of life of the child.
(3) the statistics related to the purchase of childcare allowance recorded quarterly to the last day of the current and the preceding two calendar months to September 30, 2013, for people, for the first time that purchased in one of these calendar months of childcare allowance, for each triggering the claim following child characteristics: 1 type of permission according to § 4a, 2. amount of the monthly payment, the child's 3rd birthday, 4th person inclusive for the childcare allowance : a) gender, birth year and month, b) nationality, c) domicile or habitual residence, d) marital status and unmarried cohabitation with the other parent and e) number of children living in the household.
Data are related to report possible period of benefit payment pursuant to section 4 d, paragraph 1 according to paragraph 2 for each month of life of the child.
(4) help features are: 1. name and address of the competent authority, 2. name and phone number and address for electronic mail of the person for any queries about available and 3. identification number of the applicant or the applicant.

Article 23 obligation; Data transmission is accountability at the Federal Statistical Office (1) for the survey pursuant to § 22. The information is voluntary according to § 22 paragraph 4 paragraph 2. The authorities according to article 12, paragraph 1 are required to report.
(2) the applicant or the applicant is required to report to authorities according to § 12 para 1 collection features according to section 22 par. 2 and 3. The competent authorities according to article 12, paragraph 1 may the information according to article 22, paragraph 2, sentence 1 number 8 and paragraph 3 sentence 1 number 4, as far as they for enforcing this law are not required, use only by technical and organisational measures separate from the rest of the data according to section 22 par. 2 and 3, and only for the delivery to the Federal Statistical Office and have to delete them immediately upon delivery to the Federal Statistical Office.
(3) the coherent information are to submit the report period to the Federal Statistical Office as single records electronically up to a period of 30 working days after.

§ 24 transmission of tables with statistical results by the Federal Statistical Office to use compared to the legislative bodies, and for purposes of planning, but not to the regime of individual cases, Federal Statistical Office submitted tables with statistical results, also as far as table fields only one case show, Federal Supreme to the technically competent or State authorities. Tables, the table fields are only a single case, may be transferred only if they are not differentiated as prepared at Government district level, in the case of the City-States on district level.

§ 24a transmission of individual data by the Federal Statistical Office (1) to estimate the impact of changes in this Act within the framework of the purposes referred to in section 24 submitted this Federal Statistical Office on request of the technically competent Federal Ministry or commissioned by him research facilities details from 2007 without help features with the exception of the characteristic according to § 22 paragraph 4 number 3 for the development and operation of micro-simulation models. The particulars may be transferred only to the necessary extent and by means of a secure data transfers.
(2) for the processing and use of data referred to in paragraph 1, the secret of the statistics is according to section 16 of the Federal Statistics Act to preserve. This is the separation of statistical and non-statistical tasks through organization and procedures to ensure. The information provided pursuant to paragraph 1 may be used only for the purposes for which they have been submitted. The individual data transmitted are to delete, to which they were submitted after the achievement of the purpose.
(3) persons who are 1 set of recipients and recipients of particulars referred to in paragraph 1 are subject to the obligation of confidentiality pursuant to article 16, paragraph 1 and 10 of the Federal Statistics Act. People who will receive particulars referred to in paragraph 1 sentence 1, must be public officials or particularly committed to the public service. Persons who should receive individual information and are not public officials or particularly committed to the public service, are to commit before being transferred to the secrecy. § 1 paragraph 2, 3 and 4 point 2 of the commitment Act of March 2, 1974 (BGBl. I p. 469, 547), by section 1 number 4 of the Act of 15 August 1974 (BGBl. I p. 1942) has been modified, is accordingly in the currently valid version. The recipients and recipients of individual items of information may use lessons learned from their activities only for the purposes mentioned in paragraph 1.

Article 25 reporting the Federal Government sets the German Bundestag before 31 December 2015 a report on the impact of the childcare allowance. Until December 31, 2017, she submit a report about the impact of the regulation of parents money plus and the partnership bonus as well as parental leave. The reports may contain no personal data.

Section 26 is application of the books of the social security code (1) as far as this law to parental allowance or childcare allowance makes no express provision, to apply the first chapter of the tenth book of the social code of the execution of the first, second and third section.
(2) book social code shall apply article 328, paragraph 3 and section 331 of the third.

§ 27 transitional provisions (1) for children born before 1 January 2015 or recorded with the aim of adoption is § continue to use 1 in the version applicable up to 31 December 2014. For children born before July 1, 2015, or recorded with the aim of adoption, the paragraphs 2 to 22, in the version applicable up to 31 December 2014 are continue to apply. Sentence 2 does not apply to section 2c paragraph 1 sentence 2 and article 22, paragraph 2, sentence 1 number 2 (1a) as far as this law takes after the fifth book of the social code or according to the second law on health insurance of farmers in terms of maternity benefits, the arrangements shall apply for maternity allowance after the Reichsversicherungsordnung or according to the law on health insurance of farmers.
(2) for the comparable performance of countries article 8, paragraph 1, and article 9 of the federal child-raising allowance Act in the version applicable up to 31 December 2006 are the child-raising allowance continue to apply.
(3) childcare allowance will not be paid for children born before August 1, 2012. Until July 31, 2014 the childcare allowance 4B is 100 euros per month by way of derogation from §.