How much earnings-related daily allowance is paid?

You can estimate the amount of your earnings-related daily allowance by using our calculator.

Earnings-related daily allowance comprises of the basic part (32,40 €) and the earnings-related part.

The amount of the earnings-related part of daily allowance is calculated according to your income using the regulations of the law. Thus the salary used in the calculation is not directly comparable to the salary paid to you.

We take into account the salary at least for the period that fulfils the condition regarding employment.

First the parts that are not considered to be part of regular salary are deducted. Such parts may include e.g. holiday pay and holiday compensation.

Furthermore, a statutory deduction of 4,64 % is made from the salary.

That way we can calculate the salary used as the basis of the daily allowance for the period that fulfils the condition regarding employment. When the salary is divided by the number of calculated working days during the period, we get the daily salary. It is then used to calculate the earnings-related part.

The earnings-related part is 45% of the difference between daily salary and the basic part.

Daily allowance will be paid for a maximum of five days per calendar week.

Example 1

The salary subject to withholding during the period that fulfils the condition regarding employment is € 18 750. There are 130 working days in the period, and the earnings include a holiday compensation of € 2 500.

First the holiday compensation (€ 2 500) is deducted from the salary (€ 18 750). The remaining amount is € 16 250.

After the statutory deduction (4,64%) the sum is € 15 496.

That sum is divided by the number of calculated working days during the period (130). The daily salary is thus € 119,20.

The basic part (€ 32.40) is deducted from the daily salary (€ 119,20). The difference (€ 86,80) is multiplied by 45 per cent, which brings the earnings-related part to € 39,06.

The basic part (€ 32,40) plus earnings-related part (€ 39,06) brings the total amount of the earnings-related daily allowance to € 71,46.

18 750,00 € - 2 500,00 € = 16 250,00 €
16 250,00 € x 0,9536 = 15 496,00 €
15 496,00 € ÷ 130 = 119,20 €
119,20 € - 32,40 € = 86,80 €
86,80 € x 0,45 = 39,06 €
32,40 € + 39,06 € = 71,46 €


Threshold

If your monthly income exceeds 3 078,00 €, the calculation process is a little more complicated. Up to the threshold amount (3 078,00 €), 45% of the income that exceeds the basic part is included in the earnings-related part of your daily allowance. The share of the sum exceeding the threshold is 20%.

The threshold per day is € 143,16.

Example 2

The salary subject to withholding during the period that fulfils the condition regarding employment is € 28 125. There are 130 working days in the period, and the earnings include a holiday compensation of € 3 750.

First the holiday compensation (€ 3 750) is deducted from the salary (€ 28 125). The remaining amount is € 24 375.

After the statutory deduction (4,64%) the sum is € 23 244.

That sum is divided by the number of calculated working days during the period (130). The daily salary is thus € 178,80.

The earnings-related part up to the threshold (€ 3 078) is calculated first. The basic part (€ 32,40) is deducted from the daily salary of the threshold amount (€ 143,16). The difference (€ 110,76) is multiplied by 45 per cent which brings the earnings-related part below the threshold to € 49,84.

The earnings-related part of the share of the salary exceeding the threshold is calculated by deducting the daily salary of the threshold amount (€ 143,16) from the daily salary (€ 178,80). The difference (€ 35,40) is multiplied by 20 per cent which brings the earnings-related part exceeding the threshold to € 7,13.

The total daily allowance is the basic part (€ 32,40) plus the earnings-related part below the threshold (€ 49,84) and the earnings-related part exceeding the threshold (€ 7,13). Thus the total amount of the earnings-related daily allowance is € 89,37.

24 375,00 € - 3 750,00 € = 24 375,00 €
24 375,00 € x 0,9536 = 23 244,00 €
23 244,00 € ÷ 130 =178,80 €

143,16 € - 32,40 € = 110,76 €
110,76 € x 0,45 = 49,84 €

178,80 € - 143,16 € = 35,64 €
35,64 € x 0,2 = 7,13 €

32,40 € + 49,84 € + 7,13 € = 89,37 €

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