Birth premium

Minimum amount.

Click on the

label

for more information on the proposal.

Social security treatment

No NSSO contributions
Employee Taxation

Not taxable
Employer deductibility

Not deductible

Worker Taxations Description

In principle, the childbirth allowance is considered to be a tax-exempt social benefit. The tax authorities accept this as long as the amount of the childbirth allowance is limited (in principle max. EUR 50).

Employer Deductibility Description

As the childbirth allowance is a tax-exempt social benefit, it is not deductible by the employer for corporate tax purposes.