Childcare Allowance
Child care allowance (Kinderbetreuungsgeld)
Child care allowance is a parental benefit and granted for mothers and fathers, who are also entitled to family allowance for the child in question (and receive it), share a common household and the same residence with the child, and have their centre of interests in Austria. Special rules apply to cross-border cases within the European Union.
Non-Austrian nationals need to meet certain criteria under the right of settlement and residence.
Parents have the choice between two schemes: flexible flat-rate Child care allowance and income-related Child care allowance.
Child Care Allowance Account (flexible flat rate Child Care Allowance)
Flexible flat rate child care allowance can be taken flexibly within the duration of 365 and 851 days (which is approximately 12 to 28 months) from the birth of the child by one parent, or from 456 to 1,063 days (approximately 15 to 35 months) for both parents. For the shortest variant (basic variant) child care allowance amounts to 39.33 Euro per day and for the longest it is 16.87 Euro per day. The longer it is taken, the less the daily amount becomes, the amount thus depends on the duration period. For this variant, 20 per cent is allotted to the second parents, which is not transferable (in the shortest variant it is 91 days).
Income-related Child Care Allowance
Income-related child care allowance is primarily designed to give better earning parents – who wish to withdraw from the labour market for only a limited period of time – the opportunity of receiving some compensation for the earnings foregone during that period.
Alongside general criteria, eligibility requirements also include 182 days of insurable work without interruption prior to the birth of the child.
If both parents take turns in claiming the income dependent child care allowance, it is granted for a maximum of 426 days from the birth of the child. If only one parent claims it, it is granted for only 365 days from the birth of the child. 61 days are thus not transferable and reserved for the second parent.
Income-related childcare allowance amounts to 80 percent of the income last earned, max. Euro 76.60 per day.
Additional Earnings Possibility – Exemption Limit
While on flat-rate childcare allowance, a parent may additionally earn up to 60 percent of the income last earned or at least up to Euro 18,000 (Value from 2023) a year.
Under the income-related allowance scheme parents may only earn an additional 8,100 Euro (Value for 2024 Value for 2023: 7,800 Euro) during the calendar year in question.
Partner Bonus
If both parents claim child care allowance almost equally, 50:50 or at most 60:40, and each parent claims it for at least 124 days, the parents are entitled to a one-time payment of 500 Euro each after the maximum claim period and after submitting an application for this bonus.
Mother-Child-Pass Examinations
To receive the full amount of Child Care Allowance, five examinations oft he mother-to-be and the first 5 examinations of he child must have been carried out.