If you work in Germany and have a child, it is possible to take parental leave for a period of up to 3 years. This is more or less comparable with the Ouderschapsverlof in the Netherlands.
The SVBâ€™s view is as follows: If you also receive a wage replacement from the parental benefit during this parental leave, you will still be liable for social insurance in Germany. When this benefit ends, or when you receive the minimum parental benefit, your social security in Germany will end. Then you will also have to take out health insurance in the Netherlands, for example, which is subject to a charge. During the parental leave you are still entitled to the (additional) German child supplement. Agreement on this standpoint with Germany still has to be reached.
If you take up employment in the Netherlands during your parental leave, it must be determined whether you are subject to German or Dutch social security based on EU Regulation 883. In these cases, it is advisable to contact an adviser from a GrenzInfoPunkt in advance.
In Germany there is a benefit called Elterngeld [parental benefit]. This is a financial benefit for young parents who (partially) interrupt their professional activity to care for their child. In the first 12 to 24 months after the birth of your child, you and your partner are entitled to a minimum monthly benefit of â‚¬ 150. This benefit can increase up to â‚¬ 1800 per month. This depends on the loss of income related to the number of hours you or your partner work less.
This benefit can be paid for up to 28 months if your partner is also temporarily on the same scheme and you claim Elterngeld+. The child supplement is not reduced by the parental benefit or vice versa. It does not matter whether your partner works in the Netherlands or not. If the male parent works in Germany and the woman in the Netherlands, the female parent in the Netherlands can claim unpaid ouderschapsverlof and the German parental benefit when a child is born. In this case, this parent remains covered by social security in the Netherlands and will probably also have to pay social security contributions in the Netherlands.
You must apply for a parental benefit in the district where your employer is based.
For more information, see the following pages for cross-border workers who work in Lower Saxony and for cross-border workers who work in Nordrhein-Westphalia. Some parental benefit offices offer consultation hours where help with filling out the forms is provided. Enquire at your Grenzinfopunkt.
Taxes and contributions
In principle, the parental benefit is taxed in the Netherlands and you may also have to pay national insurance contributions on it. This depends on whether you are covered by social security in the Netherlands or in Germany and on the amount of benefits you receive from Germany. If the parental benefit (together with other benefits from Germany) is more than â‚¬ 15,000, you will be subject to German tax and will not pay tax in the Netherlands. Get advice from the staff at the Grenzinfopunkt.