Energy price flat rate 2022: Who gets the 300 euros in September - and who doesn't

Created: 2022-09-02 04:59

By: Mark Stoffers

The energy flat rate is about to be paid out.

The EPP will come in September 2022.

Who benefits from the €300 energy bonus and who doesn't?

Bremen – The energy price flat rate will come in September 2022.

However, a number of things have to be taken into account when paying out the flat-rate energy price from the relief package.

Especially when the money of 300 euros from the energy bonus ends up in the account.

Because the point in time when the EPP grant is paid out can vary.

Energy price flat rate in September 2022: when the payment of 300 euros ends up on the account

The energy flat rate is one of the core measures from the 2022 relief package. The energy flat rate of 300 euros, which was initiated by the traffic light coalition of Federal Chancellor Olaf Scholz (SPD), serves the purpose of encouraging citizens in Germany to to relieve high energy costs.

After the 9-euro ticket, the fuel discount, the child bonus and the Hartz IV subsidy, the EPP is also the last measure in the second relief package.

The energy price flat rate is paid in September.

From September 2022, the 300-euro bonus should end up in the accounts of taxpayers.

But when will the flat-rate energy price in September 2022 be paid into the accounts as a one-time payment?

Who gets them anyway?

Who does not?

And how do you get the energy flat rate?

How does the payment of the energy price flat rate work?

Is the energy price flat rate tax-free?

And are pensioners and the self-employed also entitled to the energy bonus?

Or what happens to the energy price flat rate in the event of illness?

Energy flat rate 2022: Who gets the energy flat rate of 300 euros in September

There are many questions about the energy price flat rate.

Apart from when the energy flat rate is paid out, especially who receives the energy flat rate of 300 euros?

Who gets the €300 energy flat rate?

 Around 44 million employees in Germany receive

the one-off 

 rate of  EUR

According to the SPD, FDP and Greens, employees who are subject to income tax and who are classified in tax brackets 1 to 5, the self-employed and mini-jobbers who are subject to flat-rate taxation should benefit from this.

The energy price flat rate of 300 euros is intended to relieve 44 million workers in Germany.

According to the draft law, all employees subject to income tax who are classified in tax brackets 1 to 5 will receive the one-time payment.

Employees who are in an employment relationship on September 1, 2022 will receive the lump sum with the wage payment in September.

• Flat-rate energy fee: Whoever receives payment of 300 euros from the flat-rate energy fee

• wage labour

• independent work

• commercial enterprise

• Agriculture and Forestry

According to the Federal Ministry of Finance, everyone is entitled to the one-off payment of the energy price flat rate of 300 euros who is resident in Germany or usually resides there and is therefore subject to unlimited tax liability and who will receive income from one of the following sources in the course of 2022:

Payment of the energy price flat rate: Which employees benefit

• Energy price flat rate: Which employees receive the 300 euros?

• Mini-jobbers and all temporary workers in agriculture and forestry

• Employees in the passive phase of semi-retirement

• Anyone who saves a value credit with the German Pension Insurance (DRV).

• Anyone doing federal or youth voluntary service

• Who receives subsidies from the employer (e.g. for maternity leave) 

• Those who only receive tax-free wages (e.g. voluntary trainers)

• Working students or students in paid internships

• Anyone who works in a sheltered workshop

• Anyone who is in active employment receives wage replacement benefits, including short-time work benefits, insolvency benefits, sick pay, maternity benefits, parental benefits, compensation for loss of earnings under the Infection Protection Act and transfer short-time work benefits

Apply for a flat-rate energy fee: One-off payment of the flat-rate energy fee is made automatically

The flat-rate energy price from the relief package is a one-off payment that is made automatically.

Therefore, you do not have to apply for the energy flat rate.

The payment of the 300-euro energy bonus is made automatically by the employer together with the wage payment to everyone who is in a "first employment relationship" on September 1, 2022 and is listed in one of the tax brackets 1 to 5.

The energy price flat rate for 2022 is intended to provide financial relief for most German citizens.

© Kay Nietfeld/dpa/René Traut/Andreas Berheide/imago/Montage

Energy price flat rate 2022: When will the employer pay out the 300 euros?

As a rule, employers should pay out the energy allowance of 300 euros together with the salary in September.

However, the monthly payments can be transferred on different dates, which is why the payment of the 300 euro subsidy for the energy flat rate can also vary.

According to a guide from the Federal Ministry of Finance, it may be possible in some cases to postpone the payment of the energy price flat rate from September to October 2022.

However, employers are instructed to transfer the EPP to the employees’ accounts by the end of 2022 at the latest.

Taxable flat-rate energy price: Does the 300-euro energy bonus have to be taxed in September?

300 euros extra from the energy price flat rate in September 2022 to cushion the high energy costs?

Unfortunately, it's not quite that simple.

Because the energy price flat rate 2022 is only tax-free for a few.

For the majority of employees, the energy allowance is taxable.

In plain language this means that most recipients do not receive the full amount of the 300 euro energy price flat rate.

However, there is an exemption for low-income employees.

Only those who earn below the income limit of 10,347 euros will be paid the full 300 euros of the energy price flat rate.

The rest have to pay tax on the money.

The deductions after the tax are calculated individually and range from 0 to a maximum of 142 euros.

This comes from a calculation by the Association of Taxpayers.

Thus, the majority of taxpayers can ultimately plan with around 193 euros net of the 300-euro energy price flat rate.

Do trainees, workers or cross-border commuters receive the energy price flat rate (EEP)?

The energy price flat rate (EEP) is aimed at all employees who are subject to social security contributions.

The idea: People who have higher travel costs to work due to energy prices should be relieved.

According to a list by the Federal Ministry of Finance, these are the following groups: workers, employees, trainees, civil servants, mini-jobbers, temporary workers in agriculture, paid interns and people who are currently doing voluntary service.

The energy price flat rate for 2022 is intended to provide financial relief for most German citizens.

© Patrick Pleul/dpa/Marius Schwarz/Andreas Berheide/imago/Montage

Cross-border commuters, i.e. German workers who travel to Austria for work, for example, also receive the 300-euro energy flat-rate.

In marriages and families, all employed persons in the household receive the money.

Energy price flat rate: Do freelancers and the self-employed get the 300 euros?

The self-employed and freelancers also receive the 300 euros of the energy price flat rate (EPP).

However, the energy bonus is not automatically paid out.

Instead, they have to settle the energy flat rate on their tax return in order to receive the energy bonus payment.

Energy price flat rate for pensioners?

This must be taken into account with the EPP

Pensioners and retirees will largely get nothing from the 2022 relief package.

They also benefit from the tank discount or the 9-euro ticket.

However, pensioners are explicitly excluded from the energy flat rate – despite heavy criticism.

However, there are minor exceptions in individual cases: In some cases, income from the operation of a photovoltaic system can be claimed as business income in order to receive the flat-rate energy price.

Even a mini-job, with which the pension is to be supplemented, can justify the payment of the 300-euro energy price flat rate for pensioners.

However, the retirees should avoid tricking the tax authorities.

The conditions are complicated and should be checked carefully, experts warn.

Giving false information can quickly become a criminal offense.

Energy price flat rate: who gets it?

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Energy flat rate for mini job: Do mini jobbers receive the 300 euro energy price flat rate?

Yes.

Employees in a mini job should also get the 300 euro energy price flat rate in Germany.

But there is a special feature for the mini-jobbers: they only receive a payment of the energy flat-rate from the employer if the employees have previously confirmed in writing to the company that this is their first employment relationship.

This is to prevent people with a full-time job and a mini-job or with several minor jobs from having the energy price flat-rate paid out multiple times.

However, this would be punishable anyway.

Who gets the 300 euro energy price flat rate twice?

Those who are entitled to the 300 euros of the energy price flat rate will only receive it once.

In individual cases, however, some groups of people may be paid the energy flat rate twice.

One possibility could be, for example, that an employee is employed but also works as a freelancer or owns a trade.

Accordingly, from a tax point of view, these groups of people also received income under Section 15 of the Income Tax Act (commercial enterprise) or Section 18 of the Income Tax Act (self-employed work) in addition to their income from non-self-employed work.

This regulation also applies to income from Section 13 of the Income Tax Act (agriculture and forestry).

The energy price flat rate for 2022 is intended to provide financial relief for most German citizens.

© Angelika Warmuth/dpa/Sascha Steinach/imago/Montage

It is therefore quite possible that on the one hand the employer will pay you the energy price flat rate in your pay slip and on the other hand the tax advance payments will be automatically reduced.

But anyone who now thinks that he or she will be paid twice in the energy price flat rate is too early to be happy.

Because through the tax return, the tax office gets back the excess money paid out.

An energy price flat rate that has been paid out twice is therefore not to be withheld under any circumstances.

After energy price flat rate 2022: Minister of Finance Lindner is working on a tax relief package

While the energy price lump sum for 2022 is yet to be paid out, Finance Minister Christian Lindner is already working on a tax relief package for 2023. According to his statement, "48 million people should benefit from the tax cuts from the relief package".

In any case, criticism hails from all sides for his plans.

The accusation that low earners are again being neglected when it comes to tax cuts weighs particularly heavily.

In addition, there is the refusal that there is no word about an excess profit tax in Lindner's tax relief package.

Third relief package: Chancellor Scholz promises relief in October 2022

Before Lindner's tax relief can even take effect, if it comes at all and in what form, Chancellor Olaf Scholz has already announced a third relief package for October 2022.

The reason for this is the exploding gas prices and the decision to increase the gas surcharge by 2.419 cents per kilowatt hour.

Because the reduction in VAT on gas from 19 to 7 percent alone will not relieve the burden on citizens.

What exactly is coming and what the third relief package will look like is still uncertain, and the future will show whether it will coincide with the bids made by Economics Minister Robert Habeck to save energy.

The only thing that is certain is that the flat-rate energy price will start to be paid out in September 2022.

With the introduction of the gas surcharge in October 2022, there will probably be little or nothing left of the energy flat rate.

This circumstance alone should force the federal government to take further action.

One possibility would be a second energy price lump sum, such as that recently brought into play by the Greens, from which pensioners could then also benefit.