You can estimate the amount of adjusted daily allowance with our daily allowance calculator.
As a general rule we calculate the amount of adjusted daily allowance as follows:
take the salary
deduct the protection (€ 300/month or € 279/four weeks)
divide the result by two
divide the result by 21,5
deduct the result from full daily allowance
Salary € 1 300, full daily allowance € 67,72, application period comprises of 20 compensated days, tax withholding percentage 20%.
1 300,00 €
1 300,00 € - 300,00 € = 1 000,00 €
1 000,00 € / 2 = 500,00 €
500,00 € / 21,5 p = 23,26 € /p
67,72 €/p - 23,26 €/p = 44,46 €/p
44,46 €/p x 20 p = 889,20 €
889,20 € x (1 – 0,20) = 711,36 €
In addition to the general rule, adjusted daily allowance also has maximum and minimum amounts.
The maximum amount depends on the salary used as the basis for your earnings-related daily allowance. Adjusted daily allowance including child increase plus income cannot be higher than your base salary. If your income is higher than your base salary, no daily allowance will be paid.
The amount of earnings-related daily allowance is nevertheless at least the same as basic daily allowance and possible child increase would be after the effect of income from work. The amount of basic daily allowance for 2020 is 33,66 € .
DID YOU KNOW?
You can check the salary used as the basis for earnings-related daily allowance in OmaYTK. The base salary is also shown in the decision on daily allowance.
Earnings basis and cash basis?
When you work in part-time employment, the salary you earn is taken into account for the application period during which the salary is paid. For example, if you work in August, the salary earned in August will not be taken into account until it is paid. If the salary is paid in August, it will be taken into account in the amount of daily allowance for August. If the salary is paid in September, it will be taken into account in the amount of daily allowance for September, even if you worked in August. So the income from part-time work is taken into account on cash basis.
There are exceptions to this rule. The first exception is that if you have been laid off by shortening your working week or your working has been partially prevented due to weather. In those cases the income affects the daily allowance on earnings basis i.e. in the application period during which the work was performed.
The other exception is a case in which there is an intentional attempt to affect the amount of daily allowance by setting the payment date of salary. In that case we can use earnings basis in the adjustment.