{"id":698,"date":"2025-12-03T13:48:12","date_gmt":"2025-12-03T12:48:12","guid":{"rendered":"https:\/\/moore-salzburg-gmbh.eu.moore-global.com\/?p=698"},"modified":"2025-12-16T13:59:40","modified_gmt":"2025-12-16T12:59:40","slug":"kbg-2025","status":"publish","type":"post","link":"https:\/\/www.moore-salzburg.at\/en\/kbg-2025\/","title":{"rendered":"Childcare allowance and young family fund"},"content":{"rendered":"<p>The most recent amendment to the Childcare Allowance Act has resulted in new regulations on income delimitation when receiving childcare allowance and the establishment of the Young Families Fund. The aim of these amendments is to give affected parents more time to provide evidence and to cushion financial hardship as a result of missed deadlines.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Income limits for the receipt of childcare allowance<\/h3>\n\n\n\n<p>Parents who receive childcare allowance may only earn a limited income during this period. The relevant income limits are<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Flat-rate childcare allowance: EUR 18,000 per year or an individually calculated, higher limit.<\/li>\n\n\n\n<li>Income-related childcare allowance: EUR 8,100 per year (2023: EUR 7,800).<\/li>\n<\/ul>\n\n\n\n<p>As proof of compliance with the limits, the submission of an interim balance sheet or an interim income and expenditure statement to the Social Insurance Institution for the Self-Employed (SVS) is required.<\/p>\n\n\n\n<p><strong>Please note:<\/strong> A reference month only exists if childcare allowance is received for the entire calendar month. The income limit does not apply in short months, so there are no restrictions on additional earnings.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Deadline for proof of income deferral<\/h4>\n\n\n\n<p>Proof of income deferral must be submitted to the relevant health insurance provider within two calendar years of the reference year.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>For births between 1 January 2012 and 28 February 2017, parents were initially not asked to provide this evidence. Missing proof meant that the entire annual income was used - often with the result that the additional earnings limit was exceeded and the childcare allowance had to be paid back.<\/li>\n\n\n\n<li>Since 1 March 2017, parents have again received a request to submit proof and a notice about the two-year deadline. If this is not submitted on time, even though the additional earnings limit has been met, the childcare allowance must be repaid.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">Extended deadline for income deferral for older cases<\/h4>\n\n\n\n<p>For parents who received childcare allowance for births between 1 January 2012 and 28 February 2017, the deadline for providing proof has been extended to 31 December 2025.<br>Please note: If a request for repayment is issued by the health insurance provider, proof must be provided within two months. Proof will no longer be considered after this deadline.<\/p>\n\n\n\n<p>It is recommended that the income deferral should be submitted by 31 December 2025 at the latest, even without a direct request from the health insurance provider.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Young family fund: support with repayment obligations<\/h3>\n\n\n\n<p>A young family fund was set up to avoid cases of hardship. This is intended to provide financial relief to parents who had to pay back the childcare allowance due to a missed verification deadline.<\/p>\n\n\n\n<p>Who can apply for a grant from the Young Families Fund?<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Only cases that have been legally decided and concern births between 1 January 2012 and 28 February 2017 are eligible to apply.<\/li>\n\n\n\n<li>If a repayment obligation is legally binding but the repayment has not yet been made in full, the benefit can be paid directly to the health insurance provider.<\/li>\n<\/ul>\n\n\n\n<p>The fund is endowed with \u20ac 1,010,813.48. However, there is no legal entitlement to a grant - once the fund has been exhausted, no further payments will be made.<\/p>\n\n\n\n<p><strong>Parents who would like to apply for financial support from the Young Families Fund should submit the written application to the SVS as soon as possible, but no later than 31 December 2025.<\/strong><br>The benefits granted from the Young Family Fund are exempt from income tax. They are also not used to calculate other public contributions.<\/p>\n\n\n\n<p>Status: 26\/02\/2025<br><sup>Source: WKO, BKA<br>Photo: Jep Gambardella<\/sup><\/p>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>The most recent amendment to the Childcare Allowance Act has resulted in new regulations on income delimitation when receiving childcare allowance and the establishment of the Young Families Fund. <\/p>","protected":false},"author":10,"featured_media":618,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1,16],"tags":[87,88],"location":[],"class_list":["post-698","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-steuerberatung","tag-jungfamilienfonds","tag-kinderbetreuungsgeld"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - 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