Parental allowance in the event of multiple tax class changes

In the event of multiple changes of tax class in the 12 months prior to the receipt of parental allowance, the longest valid tax class is to be used for the calculation.

If an employee changes tax class several times during the assessment period for parental allowance (usually 12 months before the month of birth), the parental allowance is based on the tax class that has been in force for the longest time during this period. The Federal Social Court has ruled that this tax class does not have to have applied for at least seven months of the assessment period for the calculation basis, even if such an absolute consideration would be financially more favorable for the parental allowance beneficiary in individual cases.