For employees and employers
Short-time work allowance 2026 (Kurzarbeitergeld)
Short-time work allowance replaces 60% (67% with a child) of the difference between the standardised net of the target pay and of the actual pay. We calculate exactly like the table of the Federal Employment Agency.
Result
| Item | Rate | Amount |
|---|
Explanation
The standardised net includes income tax and solidarity surcharge by tax class, but no church tax and no child allowances; it is deliberately not your real net pay. The employer pays the allowance with your salary and is reimbursed by the employment agency. The allowance is tax-free but subject to the progression clause.
Note: an indication, not legal or tax advice
This calculation is based on the general statutory rules and the values published for 2026. It is not legal, tax or payroll advice. Collective agreements, employment contracts and works agreements may provide more favourable rules.
Sources and values used
| Item | Value | Source |
|---|---|---|
| Amount | 60% / 67% of the net pay difference | SGB III, § 105 (Höhe Kurzarbeitergeld) (in German) |
| Target and actual pay | up to the ceiling, rounded to €20 | SGB III, § 106 (Nettoentgeltdifferenz) (in German) |
| Standardised net pay | gross − 20% social security lump sum − income tax − solidarity surcharge | SGB III, § 153 (Leistungsentgelt) (in German) |
| Check against the official table | all 5,064 table values equal | Bundesagentur für Arbeit – Tabelle zur Berechnung des Kurzarbeitergeldes ab Januar 2026 (Kug050-2026) (in German) |
| Further source | Bundesagentur für Arbeit – Kurzarbeitergeld: Anzeige, Antrag und Berechnung (in German) | |
Sources checked on 15 October 2026.