German short-time work allowance — the monthly application (Kug 107)
The application for short-time work allowance (Antrag auf Kurzarbeitergeld, form Kug 107) is how an employer recovers, month by month, the allowance it has already advanced to its staff through payroll. It presupposes an approved notification of the loss of work (Anzeige über Arbeitsausfall) and is filed SEPARATELY for EACH calendar month, within a preclusive period of three calendar months that starts when the month being claimed ends (§ 325(3) SGB III). The settlement list (Abrechnungsliste, form Kug 108) and the works council's opinion (Stellungnahme der Betriebsvertretung) must be attached (§ 323(2) sentence 1 SGB III). According to the Federal Employment Agency, the competent office is the employment agency where the payroll office is located.
Up to date for 2024 — verified on October 3, 2026Official formGuide: about 20 min
This content is part of the path: Notifying and claiming short-time work· Step 4 of 4· Last step of the path
Deadlines
- One application per calendar month, at the latest three calendar months after the month ends
- § 325(3) SGB III — preclusive period (Ausschlussfrist); it starts when the month containing the days claimed for has ended
- Payment to the employees: with the payroll, before the application
- § 320(1) sentence 2 SGB III — the employer calculates the allowance free of charge and pays it out; the agency reimburses it afterwards
- After short-time work ends: final audit
- According to the Federal Employment Agency, the allowance is first paid subject to review (unter Vorbehalt) and checked for eligibility and amount once short-time work has ended
Documents to prepare
- The employment agency's decision on the notification of the loss of work, with Kug number and loss-of-work number
- The establishment number (Betriebsnummer)
- The completed settlement list Kug 108 for the month (attached, not filled in on this form)
- Time records for the month showing hours worked, hours lost and absences
- Totals of target pay, actual pay and allowance from the settlement list
- Number of employees on short time by gender, and total headcount of the business or department
- IBAN and bank for the reimbursement
- Address of the payroll office, if it is not at the business premises
- The works council's opinion or signature, if there is a works council
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Who this applies to
- Employers whose notification of the loss of work has been approved by the employment agency and who have paid short-time work allowance for the month being claimed
- The works council (Betriebsvertretung): it may file the application itself (§ 323(2) sentence 2 SGB III)
- Payroll bureaus and tax advisers running the payroll: the form asks separately for the payroll office when it is not at the business premises
- NOT businesses that never notified the loss of work: the monthly application builds on the notification, it does not replace it
- NOT the employees themselves: the application is made by the employer or the works council (§ 323(2) sentences 1 and 2 SGB III)
- NOT temporary agency workers: according to the Federal Employment Agency they cannot receive short-time work allowance
- NOT seasonal short-time work allowance (Saison-Kurzarbeitergeld): it is also subject to a target date of the 15th of the following month (§ 323(2) sentence 5 SGB III)
Worked example
Druckerei Albers KG settles the month of May
Druckerei Albers KG filed its notification of the loss of work in April; the employment agency recognised the substantial loss of work by decision and gave it its Kug number and loss-of-work number. In May, nine of its 22 employees work reduced hours. With the May payroll, the partnership's payroll bureau draws up the settlement list Kug 108: for each person the target pay (Soll-Entgelt, what would have been earned without the loss of work, excluding overtime) and the actual pay (Ist-Entgelt, what was really earned); one-off payments are disregarded (§ 106(1) SGB III). It carries the list's totals, say 31,460 euros of target pay and 18,240 euros of actual pay, and the allowance worked out from them into boxes 25 to 27 of the application; the benefit rates are applied by the short-time work allowance calculator. The allowance for May is paid to the nine employees with their May salary. The application goes, with the list and the works council's opinion, to the agency where the payroll bureau is located. Deadline: end of 31 May plus three calendar months, so 31 August (§ 325(3) SGB III). For June, the partnership files a new application.
How to fill it in, step by step
- Have the agency's decision on your notification of the loss of work at hand: it contains the Kug number and the loss-of-work number requested in boxes 1 and 2 of the form.
- Keep time records for the month showing hours worked, hours lost and absences for every person affected, as the Federal Employment Agency requires.
- Work out each person's allowance from target pay and actual pay (§ 106(1) SGB III), based on the wage-tax deduction features for the claim period (§ 320(1) sentence 3 SGB III), and pay it out with the payroll.
- Complete the settlement list Kug 108 and carry its totals for target pay, actual pay and allowance into the application.
- Enter the month being settled, the number of employees on short time and the total headcount of the business or department, together with the bank account for the reimbursement.
- Obtain the works council's opinion if there is a works council (§ 323(2) sentence 1 SGB III); the form provides for its signature in box 31.
- Send the application and the settlement list to the employment agency where the payroll office is located, via KEA from the payroll software, the eService, the upload service or on paper — no later than three calendar months after the month being settled ends (§ 325(3) SGB III).
- File a new application for every further month of short-time work and keep the records for the final audit.
Good to know
- The period in § 325(3) SGB III is preclusive: a month whose period has run out is no longer reimbursed.
- The notification goes to the agency at the business premises, the application — according to the Federal Employment Agency — to the agency where the payroll office is located. With outsourced payroll these can be two different agencies.
- If the application is filed electronically, the procedure under § 108(1) SGB IV may be used (§ 323(2) sentence 6 SGB III); the Federal Employment Agency offers KEA for this, which transmits the application and the settlement list straight from the payroll software.
- Pay granted with the short-time work allowance credited against it is disregarded when calculating actual pay (§ 106(2) sentence 2 SGB III).
- The form has its own tick box for a corrected application (Korrektur-Leistungsantrag), for when a monthly application already filed must be put right.
- The employer must prove the conditions to the agency on request (§ 320(1) sentence 1 SGB III). If it brought about an unjustified payment through one of the acts listed in § 45(2) sentence 3 SGB X, it must reimburse the amount (§ 108(3) SGB III).
- According to the Federal Employment Agency, the employer alone bears health, long-term care and pension insurance contributions for the hours lost; no unemployment insurance contributions are due on them.
- Benefit rates and the rounding of target and actual pay are handled by the short-time work allowance calculator, not in this guide.
Common mistakes
- Bundling several months into one application and missing the oldest. The period runs separately for each calendar month (§ 325(3) SGB III).
- Filing with the agency at the business premises although payroll is run elsewhere. According to the Federal Employment Agency, the agency where the payroll office is located is competent.
- Not attaching the settlement list Kug 108. The application claims payment for the employees listed in it; without it the claim has no basis.
- Including one-off pay in target or actual pay. It is disregarded (§ 106(1) SGB III).
- Leaving overtime in target pay. Target pay is reduced by pay for overtime (§ 106(1) SGB III).
- Listing employees under notice. According to the Federal Employment Agency, those affected must be employed without notice and subject to unemployment insurance.
- Forgetting the works council's opinion. It must be attached to the employer's application (§ 323(2) sentence 1 SGB III).
Frequently asked questions
Do I need a new application every month?
Yes. Short-time work allowance is claimed for each calendar month (§ 325(3) SGB III). The notification of the loss of work, by contrast, is made once at the start.
By when must the application for May reach the agency?
The preclusive period of three calendar months starts when May ends (§ 325(3) SGB III); it therefore ends on 31 August.
Which employment agency is competent?
For the monthly application, according to the Federal Employment Agency, the agency where the payroll office is located. The notification of the loss of work went to the agency at the business premises.
Who calculates the allowance?
The employer, free of charge (§ 320(1) sentence 2 SGB III). It pays the allowance with the payroll and has it reimbursed through this application. The benefit rates are applied by the short-time work allowance calculator.
Is the reimbursement final?
No. According to the Federal Employment Agency, the allowance is first paid subject to review; after short-time work ends, the agency checks eligibility and amount in a final audit.
Go further
Official sources
- § 325 SGB III — Effect of the application (preclusive period, subsection 3) — September 23, 2026
- § 323 SGB III — Application requirement (subsection 2) — September 23, 2026
- § 320 SGB III — Duties to calculate, pay out, record and notify — September 23, 2026
- § 106 SGB III — Net pay difference (target pay, actual pay) — September 23, 2026
- § 108 SGB III — Disposal of the short-time work allowance — September 23, 2026
- Federal Employment Agency — Short-time work allowance: notification, application and calculation — September 23, 2026
- Federal Employment Agency — Overview of short-time work allowance types (form downloads) — September 23, 2026
Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.