Question about the payroll with short-time work
December 15, 2020 | 30,00 EUR | answered by Steuerberater Knut Christiansen
I have been on short-time work since March. My planned and approved vacation was granted to me. During this time, I only received short-time work allowance. I work 2-3 hours per week. Normally, it would be 22.5 hours per week without short-time work. My vacation days were always deducted as well. In September and October, I suddenly received an employer allowance of approximately 70 euros. Now, with my November paycheck, I received a notice that the vacation days were not deducted and we will receive a retroactive calculation.
I am afraid that the retroactive calculation was related to the allowance. Now I have completely lost track of my pay slips. Is it legally acceptable regarding the vacation now? Otherwise, during my vacation, I would have been entitled to full pay for that time and not short-time work allowance. Will all my vacation days for 2020 expire?
Do I need to apply for separate assessment at the tax office, or is it enough to submit our tax returns? We have a tax class ratio of 4/4.
Unfortunately, I cannot upload my pay slip and the letter regarding the vacation here.
Hello and thank you for using frag-einen.com!
I would be happy to answer your questions as part of an initial consultation and based on the fee you have paid.
According to German law, you are entitled to vacation during short-time work and this vacation should be paid at the regular rate, not reduced due to short-time work. My law firm has recently been in contact with the employment agency, which has confirmed this. However, according to European law, it may be possible that vacation entitlement is proportionally reduced during short-time work. In the case of 0% short-time work, no vacation entitlement would arise, meaning your vacation entitlement would be forfeited. It is likely that the German labor courts will have to decide whether this is legal.
You can choose the best method of assessment (individual assessment or joint assessment) in your income tax return. Good tax programs can calculate which method of assessment is more advantageous for you. You do not need to take any action beforehand.
I hope I have answered your questions, if not, feel free to contact me with further questions.
Please note that this forum cannot replace individual advice, but serves as an initial assessment.
Best regards,
Knut Christiansen
Tax advisor
