Pregnancy, Maternity Leave and Parental Leave under German law.

 
What do they cost the employer?

Pregnancy, Maternity Leave and Parental Leave under German law - What do they cost the employer?

When an employee informs her supervisor about her pregnancy, or an employee tells his manager that he will soon become a father, every employer who finds himself in this situation for the first time, probably wonders what it will actually cost him. We have compiled the key facts on this in the following spreadsheet.
PhaseIndividual Prevention
from Work

because of dangers for mother or child in specific cases listed in § 11 Mutterschutzgesetz (Act on the Protection of Mothers)
Statutory Maternity Leave

6 weeks before and 8 respectively 12 weeks after birth, 12 weeks in case of early birth, twins, disabled child
Parental Leave

up to 36 month per child split over up to 8 years
Name of payment:"Mutterschutzlohn"
Remuneration for protected mothers
"Mutterschaftsgeld"
Subsidy for motherhood
"Zuschuss zum Mutterschaftsgeld"
Supplement to the subsididy for Motherhood
"Elterngeld"
Parental money
Employer pays:Employer pays to
the mother:
  • average remuneration of the last 3 payslipped calendar month before beginning of pregnancy
  • any increases of salary must be reflected
  • annual bonuses etc. must be granted as far as requirements are met
  • for details see § 18 Mutterschutzgesetz (Act on the Protection of Mothers)
 Employer pays to
the mother:
  • a cash supplement in the amount of the difference betweeen 13 € and the average net remuneration of her last 3 payslipped calendar month before beginning of protection periods
  • for details see § 20 Mutterschutzgesetz (Act on the Protection of Mothers)
Employer does not pay anything during parental leave

He may reduce the leave accrual (proactively!)
Others pay:The health insurance reimburses 100% of the salary for protected mothers to the employer (on request only)

for details see § 1 sec. 2 no. 2, 3 AAG (Gesetz über den Ausgleich der Arbeitgeberaufwendungen für Entgeltfortzahlung – German Act on the Compensation of the Expenses of Employers for Continued Remuneration)
Health insurance pays:
  • if mother is member of statutory health insurance: the average net remuneration of the last 3 payslipped calendar month before beginning of protection periods, but at max. 13 € / calendar day
  • if mother is not a member of the statutory health insurance: max. 210 € / month
  • for details please see § 19 Mutterschutzgesetz (German Act on Protection of Mothers) / § 24 i SGB V (German Act on Sozial Security, Section V)
Health insurance reimburses to the employer:
  • 100% of the cash supplement
  • for details please see § 1 sec. 1 no. 1 AGG (Gesetz über den Ausgleich der Arbeitgeberaufwendungen für Entgeltfortzahlung – German Act on the Compensation of the Expenses of Employers for Continued Remuneration)
Administrative Office for Parental Money pays to the mother/father:
  • 65-100% of her/his net remuneration before birth of the child for 12 month and some times longer
  • Minumum 300 €, Maximum 1,800 € per month
  • income during parental leave reduces parental money; with 2,770 € of income or more, no parental money falls due anymore
  • parental money can be extended if father takes parental leave too
  • for details see § 2 - 4 BEEG (Bundeselterngeld- und Elternzeitgesetz – Act on Parental Money and Parental Leave)