Many parents find their Elterngeld for a second child is significantly lower than they expected – even though their salary before parental leave was similar. The reason is nearly always the assessment period (Bemessungszeitraum).
Why is Elterngeld often lower for a second child?
Elterngeld is calculated from the average monthly net income of a specific period before the birth. For employees, this is the last twelve calendar months before the birth month – or before the start of Mutterschutz (maternity protection), if that starts earlier.
The problem: with a second child, exactly those twelve months often contain periods with no or reduced employment income:
- Parental leave for child one (no salary, only Elterngeld)
- Part-time work during or after parental leave
- Mutterschutz for the second pregnancy
The more of these months fall in the assessment period, the lower the calculation base.
Anna works full-time and earns €3,000 net. She has child one, takes 14 months of Elterngeld and returns part-time (50 %) afterwards. Two years after the first birth, child two arrives.
In the assessment period for child two, almost all months are part-time months at around €1,500 net. Elterngeld for child two is calculated on this much lower base – even though Anna worked full-time for years before.
How is Elterngeld calculated for a second child?
The basic formula is the same as for the first child: Elterngeld is 65 % of the adjusted net income from the assessment period. For lower incomes, the rate can reach up to 100 %. The minimum is €300, the maximum is €1,800 Basiselterngeld per month.
What changes is that the assessment period can sometimes be shifted backwards.
Assessment period for employees
Standard: the last 12 calendar months before the birth month (or before Mutterschutz begins).
If these months contain certain exclusion events, they can be removed on request. The authority then looks at earlier months.
→ Assessment period for a second child in detail
Assessment period for self-employed and mixed income
For people who are solely self-employed, the tax assessment year applies. For mixed income (employment plus self-employment), special rules apply.
Which months can be excluded?
Under § 2b (1) No. 2 BEEG, the following months can be excluded on request:
- Months with Elterngeld payments (for child one)
- Months with Mutterschaftsgeld (maternity pay)
- Months with Krankengeld (sickness benefit) due to a pregnancy-related illness
- Months with unemployment benefit (Arbeitslosengeld) under certain conditions
The period then shifts backwards until twelve months without exclusion events are found.
→ Exclusion of months explained
Effects of parental leave and part-time work
Parental leave means no employment income. Elterngeld received for child one does not count as income under the BEEG. If you worked part-time after returning, that part-time income flows into the calculation.
→ Elterngeld second child part-time
Sibling bonus (Geschwisterbonus)
If a sibling under three years old lives in the household at the time of the second birth, Elterngeld automatically increases by at least 10 %, with a minimum of €75 per month.
Basiselterngeld vs. ElterngeldPlus
Basiselterngeld pays higher monthly amounts for up to 14 months. ElterngeldPlus pays half the amount for twice as many months – particularly useful if you plan to return to work part-time.
→ ElterngeldPlus for a second child
Common planning mistakes
- Waiting until after the birth. Once the baby arrives, the months in the assessment period cannot be changed retrospectively.
- Assuming part-time months will be excluded. They normally are not.
- Forgetting to request the exclusion. It does not happen automatically.
Check your own situation
This content is general information only. It does not replace individual legal or tax advice.