The taxable energy lump sum in the amount of 300 euros is available for employed persons who are actively working from September 1, 2022. This also applies to mini-jobbers, working students and in paid internships.
Please note: BAföG recipients who work part-time also receive the energy allowance. This flat rate is not deducted from income and can be received parallel to the BAföG heating allowance.
For BAföG recipients who do not live with their parents, there is a one-time allowance of 230 euros. The condition is that BAföG was received in the period from October 2021 to March 2022.
A new regulation is in the works and should cover BAföG recipients who were entitled to BAföG for at least one month between September 2022 and the end of December 2022 who will also receive a heating allowance of 345 euros.
There is also a second heating-cost allowance for recipients who receive the housing allowance: 415 euros for one person, 540 euros for two persons, and an additional 100 euros for each additional person. Eligibility for the housing allowance within September 2022 until the end of December 2022 is a requirement.
This lump sum (income-related expense allowance), which is automatically deducted when calculating income for tax purposes, has been increased by 200 euros to 1,200 euros and applies retroactively for 2022.
The basic tax allowance of 9,984 euros for 2022 will be increased retroactively to 10,347 euros as of January 1, 2022.
Starting in October 2022, the upper income limit for mini-jobs was increased from 450 to 520 euros.
Anyone who is not only employed for a short period of time and regularly earns more than 520 euros (mini-job), but no more than 1,600 euros per month (from October 2022), is in the so-called transitional area, also known as midi-job. In the case of a midijob, the employee pays proportional social security contributions as their income increases.