Minimum wage and mini-job
The minimum wage will increase from January 2024 to EUR 12.41 per hour. As the monthly earnings limit for mini-jobs is based on the minimum wage, the mini-job limit will also rise from EUR 520 to EUR 538 per month. The annual earnings limit is now EUR 6,456.
Value added tax
From January 2024, the VAT rate of 19% will once again apply to food in restaurants and cafes. It is expected that this increase will be reflected in the prices that visitors will have to pay.
Child supplement
Families with lower incomes can apply for the child supplement in addition to child benefit. This supplement will also be increased to a maximum of EUR 292 from January 2024. The amount paid out depends on income.
Child support advance
Single-parent students can receive an advance on child support payments from the youth welfare office if the parent responsible for this does not pay any or sufficient child support for their child. From January 2024, the advance for children under the age of 6 will be EUR 230 per month, for children aged 6 - 11, EUR 301 per month and for children aged 12 - 17, EUR 395.
Taxes - basic allowance and child allowance
The basic tax-free allowance is the amount up to which no tax is levied - the minimum subsistence level remains tax-free. In 2024, it will rise to EUR 11,604 (in 2023 it was EUR 10,908). The child allowance will be raised to EUR 6,384.
Citizen's benefit
The standard requirements of the Citizen's Benefit will be increased as of the start of 2024. Single households will now receive EUR 563 per month, couples in a joint household will each receive EUR 506 and non-working adults under the age of 25 living with their parents will receive EUR 451. The standard requirement for children is between EUR 357 and EUR 471, depending on their age.