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Tax allowance for employees residing in Germany: Energiepreispauschale

Rising energy prices are worrying people all over the world. Many countries are taking measures to accommodate the population. For example, the lower incomes in the Netherlands and France are eligible for an energy surcharge resp. chèque energie, a bonus bollette applies in Italy and Belgium also applies a heating premium.

Energiepreispauschale (energy premium) via German payroll

The German federal government has decided to grant all employees a premium of € 300, the so-called Energiepreispauschale. In contrast to the allowance in other countries, this allowance is processed by employers in Germany through their payroll administration. This measure is part of a broader Entlastungspaket, about which you can find more information here.

For whom?

The tax benefit applies to employees who are resident in Germany. Foreign employees who only partly work in Germany, but do not live there, are not entitled to this benefit. If an employee has more than one employer, the Energiepreispauschale is only taken into account in the so-called first employment of the employee. That is usually the one with the highest income.

If the employer pays less than € 300 in wage tax for an employee, the tax authorities will adjust the difference. On the Pauschale of € 300 however, the employee will have to pay income tax (but no social security contributions).


The vast majority of employees will receive the Energiepreispauschale in September. Some employers do not pay the wage tax monthly, but quarterly. For their employees, this transaction is settled in September and October, at the transition from the second to the third quarter. For employees whose employer pays less than € 1,080 in wage tax per year in total, the processing will not take place until the beginning of 2023.

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