German unemployment, short-time work and insolvency pay
Unemployment benefit is paid after twelve insured months within 30 months, at 60 or 67 per cent of a flat-rate net pay and for six to 24 months — yet resigning without good cause costs a twelve-week suspension and at least a quarter of the duration. The second module walks through the notification, the one-third threshold and the net pay difference of short-time work allowance, and through insolvency pay for three months, capped at 8,450 euros gross. The third shows why these tax-free benefits still cost tax through the progression proviso and require a return above 410 euros.
Intermediate3 modules66 minModule 1 free to read
2026 rules — verified on September 23, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
This content is part of the path: When the employer becomes insolvent· Step 2 of 8· Next step: German insolvency filing deadline: three or six weeks
This content is part of the path: Notifying and claiming short-time work· Step 1 of 4· Next step: Short-time work allowance — 60 or 67 per cent of what exactly?
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- distinguish the three conditions of entitlement and the two notifications to the employment agency
- apply the qualifying period and the reference period to a real working history
- calculate unemployment benefit from the benefit pay and the benefit rate
- read the entitlement duration from the table in § 147 SGB III
- classify suspension periods by cause and length and see their effect on the entitlement duration
- check the four conditions of short-time work allowance and the significant loss of working hours
- file the notification and the application in the right order and on time
- calculate short-time work allowance from the net pay difference
- place the entitlement period and its possible extension
- apply the period, the cap and the application deadline of insolvency pay
- recognise which wage replacement benefits are tax-free yet subject to the progression proviso
- calculate the special tax rate under § 32b(2) EStG in three steps
- place the role of the employee lump-sum allowance for the benefits
- recognise the duty to file a return under § 46(2) no. 1 EStG
- follow how benefit data reach the tax office
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 122 minFree — no accountUnemployment benefit: entitlement, amount, duration and suspensionWhat you will be able to do
- distinguish the three conditions of entitlement and the two notifications to the employment agency
- apply the qualifying period and the reference period to a real working history
- calculate unemployment benefit from the benefit pay and the benefit rate
- read the entitlement duration from the table in § 147 SGB III
- classify suspension periods by cause and length and see their effect on the entitlement duration
- Module 222 minIncluded in the full courseShort-time work allowance and insolvency pay: when wages failWhat you will be able to do
- check the four conditions of short-time work allowance and the significant loss of working hours
- file the notification and the application in the right order and on time
- calculate short-time work allowance from the net pay difference
- place the entitlement period and its possible extension
- apply the period, the cap and the application deadline of insolvency pay
- Module 322 minIncluded in the full courseTax-free but not without consequence: the progression provisoWhat you will be able to do
- recognise which wage replacement benefits are tax-free yet subject to the progression proviso
- calculate the special tax rate under § 32b(2) EStG in three steps
- place the role of the employee lump-sum allowance for the benefits
- recognise the duty to file a return under § 46(2) no. 1 EStG
- follow how benefit data reach the tax office
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (3)
- Key figures (12)
- Mistakes to avoid (3)
- Official sources (3)
Exercise workbook (Word)
Word
- Learning objectives (3)
- Key figures (12)
- Mistakes to avoid (3)
- Official sources (3)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.