The assessment period (Bemessungszeitraum) determines the basis for your Elterngeld calculation. For a second child, it often differs significantly from the first – and understanding this is the first step to planning.
The basic principle
For employees: Elterngeld is calculated from the average monthly net income of the last 12 calendar months before the birth month. If Mutterschutz starts earlier, the 12 months before Mutterschutz begin count.
With a second child, the complication is simple: those 12 months often contain parental leave from child one.
What happens when parental leave falls in the assessment period?
Parental leave means no employment income. The Elterngeld received for child one does not count as income. Anyone who took 12 or 14 months of Elterngeld, then returned part-time, will likely have little or no full-time income in the standard assessment period for child two.
Option: Exclusion (Ausklammerung)
Under § 2b (1) No. 2 BEEG, months with Elterngeld payments can be excluded from the assessment period on request. The period then extends backwards until 12 months without exclusion events are found.
Child 1 born January 2024. Elterngeld received for 14 months (until February 2025). Part-time return March 2025 (60 %).
Child 2 expected April 2026. Mutterschutz from mid-February 2026.
Standard assessment period: February 2025 – January 2026 → all part-time months.
After excluding the 14 Elterngeld months, the period shifts back to January–December 2023 → full-time salary throughout.
Exclusion events
Months that can be excluded on request (§ 2b (1) BEEG):
- Elterngeld payments (for another child)
- Mutterschaftsgeld (maternity pay)
- Krankengeld due to a pregnancy-related illness
- Unemployment benefit (Arbeitslosengeld I) under certain conditions
Not excludable: regular part-time months, unpaid leave for non-pregnancy reasons.
Common mistakes
Mistake 1: Not requesting the exclusion – it does not happen automatically.
Mistake 2: Assuming part-time months can be excluded – they normally cannot.
Mistake 3: Planning too late – what falls in the assessment period cannot be changed after the birth.