All employees who are subject to income tax will receive a one-off energy price flat rate of 300 euros for the 2022 assessment period. Employees who receive wages from a current employment relationship and are classified in tax brackets I to V or who are taxed as part-time workers are entitled to the flat-rate energy price.

 

The energy price flat rate results in taxable income. In the case of flat-rate wage tax for part-time employees and marginal part-time employees in accordance with Section 40a of the Income Tax Act, taxation of the flat-rate energy price is waived for reasons of simplification. Employees generally receive the energy price flat rate as a supplement to their wages from the employer when the salary is paid out in September 2022. Employers refinance it from wage tax revenue..

 

For employees, the energy price flat rate is part of the income from non-self-employed work according to an express statutory provision. However, the energy price flat rate is not remuneration from an employment within the meaning of § 14 SGB IV. Accordingly, no total social security contributions and allocations are to be levied on employees who are subject to compulsory insurance. The energy price flat rate does not represent income that is subject to contributions, even for voluntary members of the statutory health insurance companies.

If you have any questions, please get in touch with your contact person at BFMT or contact us using the contact form.