300 € extra payment in September 2022 by the German government

The Energy Price Lump Sum (hereinafter referred to as "EPLS") of 300 Euros is a one-time payment of the German government to all people paying taxes in Germany.

It is intended to relieve those groups of the population who typically incur travel costs in connection with their income generation and who are heavily burdened in this respect due to the current energy price development. It is taxable, so that the net relief is reduced according to the personal tax burden.

The EPLS of 300 Euros will be paid out in September through the employers.

The following employees are entitled to the EPLS:

  • Employment relationship exists on 01.09.2022 (reference date).
  • First employment relationship
  • Taxpayers with residence in Germany
  • payroll is calculated according to tax class 1-5

In order to avoid liquidity bottlenecks for employers, the EPLS is credited in the employer’s income tax return before it is paid to the employees.

The EPLS is treated as other remuneration for tax purposes and is exempt from social security contributions. Since the EPLS is not to be taken into account in the calculation of social benefits, it does not flow into the total gross salary.