Who gets the most net?
The energy price flat rate is subject to income tax. Employees with a high tax rate get less out of the 300 euros than employees lower income. Without deductions, the special payment benefits those who are below the basic tax allowance. 2022 is that 10.347 Euro.
A single person in tax class 1 and an annual salary of 72,000 euros – and thus the top tax rate subject – may change according to calculations by taxpayers association happy about an increase of 181.80 euros on the payslip, a married employee with a child in tax class 4 with the same earnings of 184.34 euros.
For employees with a middle salary and the resulting lower income tax rate, less of the 300-euro energy price flat-rate goes back to the tax authorities: according to the taxpayers’ association, a married employee with an annual salary of 45,000 euros has 216.33 euros left over if he is classified in tax bracket 4 and has a child with him . The same employee with an annual income of 15,000 euros would get 248.83 euros out of the 300 euros – because entered in tax class 3 he would be below the basic allowance and would receive the flat rate without deductions.
cost to the federal government
According to the federal government, the distribution of the 300 euro energy price lump sum covers a total volume of 13.8 billion euros. But since it would be taxable, the costs after deduction of the resulting tax revenue would be around 10.4 billion euros.