Calculation examples
Sebastian (29), student, married, child
After leaving secondary school, Sebastian (29) completed a vocational training programme and spent four years working as a mechatronics engineer. In recent years, he has completed his A-levels at an evening school. He is now in his second semester studying computer science at Kiel University. Due to his completed vocational training and four years of work experience, he is supported independently of his parents. Sebastian lives rent-free with his wife and their two-year-old daughter in a flat that belongs to his parents. He is co-insured free of charge in the statutory health and long-term care insurance with his wife, who works as an employee for the city. Two years ago, his wife had a gross annual income of 50,000 euros. He himself earns an additional 538 euros (gross) per month from a part-time job. Sebastian's wife pays into a "Riester pension". Sebastian himself had set up a "Riester pension" during his vocational training and continues to do so.
Ammar (21), recognised asylum seeker
Ammar (21) came to Germany from Syria a year ago without his parents. After completing his asylum procedure, he now has the status of a recognised asylum seeker. He is continuing his studies in economics at the University of Applied Sciences Wedel, where he lives in student accommodation and is supported independently of his parents. Ammar earns 538 euros (gross) in his part-time job and is himself subject to health and long-term care insurance contributions. Ammar explains that his parents and his two siblings still live in Syria. The parents' place of residence is not known and cannot be determined by the Office for Educational Support. For this reason, the parents' income is not taken into account.
Jan (34), student, Master's programme, own motorbike
Jan (34) completed a bachelor's degree in waste disposal technology at a university of applied sciences and has since worked at the waste management company in Kiel. Now, after 5 years of work, he has started a Master's degree programme in Industrial Engineering at Kiel University of Applied Sciences and is supported independently of his parents. Jan lives in rented accommodation and has his own contributory health and long-term care insurance. Jan owns a motorbike with a current value of 5,000 euros and a savings account with a deposit of 42,000 euros.
Marie (19), student, living away from home, brother with a disability
Marie (19) is studying to be a teacher at the Europa Universität Flensburg and lives there in the Sophie-Bothilde-Jensen-Haus. She is covered by her parents' health and long-term care insurance free of charge. Her brother Johann is 4 years old. He has a degree of disability of 20 and fulfils the requirements of § 33b EStG (2) 2. His father is a househusband. The mother is a lieutenant captain and 2 years ago had a gross annual income of 62,500 euros. The so-called disability lump sum for Johann is entered on the mother's income tax card. Upon application, she was granted a hardship allowance (§ 25 (6) BAföG) in the amount of the lump sum shown in § 33b EStG. The mother pays into a "Riester pension".
Olga (19), student, self-employed mum
Olga (19) is studying physics in her first semester at the CAU and lives with her parents in Kiel. She is co-insured in her parents' health and long-term care insurance free of charge. Two years ago, her father had a gross annual income of 27,500 euros. Her mother had income from a flower shop as a self-employed tradesperson totalling 29,000 euros. The mother has voluntary health and long-term care insurance. The parents have not taken out a "Riester pension" contract. They are assessed separately for tax purposes. Olga has her own car with a current value of 5,000 euros and a savings book with a deposit of 4,000 euros.
Katharina (28), student, married, 2 children
Katharina (28) is studying English language and literature in her 4th semester at the Europa Universität Flensburg and lives with her husband and two children (aged 2 and 4) in a rented flat. She has family insurance with her husband, who is a research assistant at the University of Flensburg. Two years ago, her husband had a gross annual income of 42,840 euros. Katharina owns a car with a current value of 17,500 euros. Katharina's father had a gross annual income of 33,250 euros 2 years ago. Her mother is not gainfully employed.
Sarah (24) and Tobias (28), live together, 1 child
Tobias (28) is studying for a Master's degree in Media Management at Kiel University of Applied Sciences and lives with his girlfriend Sarah and their child in a rented flat. He has his own contributory health and long-term care insurance. Tobias owns a car with a current value of EUR 4,350 and has a call money account with a deposit of EUR 12,800. He also earns EUR 960.00 (gross) per month from a job as a student assistant at the Office for Educational Support. Two years ago, his father had a gross annual income of 66,400 euros and his mother is not employed. Sarah (24) is studying to be a teacher at the CAU Kiel. She has health and long-term care insurance with her parents. Two years ago, her father had a gross annual income of 41,400 euros and her mother 26,200 euros. Sarah and Tobias agree that Sarah should receive the childcare allowance for their child as part of her needs.
Lea (22), student, single parent, 1 child
Lea (22) is studying psychology at Kiel University and lives with her daughter in a rented flat. She is co-insured in her parents' health and long-term care insurance without having to pay contributions. The father is an employee and 2 years ago had a gross annual income of 38,345 euros. Her mother also works and had a gross annual income of 35,000 euros two years ago. Lea's brother Finn is in year 9 at grammar school.
Matthias (22), student, non-European countries
Matthias (22) is studying Business Administration in his 3rd semester at Kiel University and is attending a university in Japan for a year. He is renting accommodation with a host family there. He has travelling expenses of 2,200 euros. In addition, he has to pay tuition fees totalling 5,000 euros. Matthias is covered by his parents' health and long-term care insurance free of charge. However, he has taken out his own private health insurance for his stay abroad in Japan. His sister Lea is in year 9 of secondary school and still lives at home with their parents. His mother is a tax consultant and 2 years ago had a gross annual income of 72,900 euros. She pays into a "Riester pension". His father is a househusband.
Samira (19), recognised asylum seeker
Samira (19) came to Germany from Syria with her parents. She is studying International Tourism Management at the West Coast University of Applied Sciences in Heide, has a part-time job with an income of 538 euros per month and lives in a shared flat. She has non-contributory health and care insurance with her parents. Samira has two siblings who attend 7th and 9th grade. Her father is an employee and had a gross annual income of 19,260 euros two years ago. Her mother works part-time and had a gross annual income of 10,620 euros 2 years ago.
Louisa (23), student, scholarship, EU abroad
Louisa (23) is studying law in her 5th semester and is attending a university in France for a year. She is living with a host family for rent. She also has travel expenses of 360 euros. Due to her good performance, Louisa receives a scholarship of 350 euros per month, which is financed by a private foundation. She is covered by her parents' health and long-term care insurance free of charge. Louisa's sister Eva is in year 9 at grammar school. Her mother is a housewife. Her father is a policeman and 2 years ago had a gross annual income of 43,200 euros.
Marcel (28), student, living away from home with a part-time job, and Maurice (22), technical college student
Marcel (28) is studying mechanical engineering in the 6th semester at a technical university and lives in a shared flat. He earns 538 euros a month (gross) as a student assistant and continues to pay into a "Riester pension" that he previously paid into during his vocational training. Marcel himself is subject to compulsory health and long-term care insurance contributions.
Marcel's brother Maurice (22) has completed vocational training and is now attending a technical secondary school.
He lives with his parents and is insured with them on a non-contributory basis for health and long-term care insurance.
His father is a shipyard worker and had a gross annual income of 42,000 euros two years ago. Like his mother, he pays into a "Riester pension". The child allowance is transferred to the father.
Two years ago, the mother of the two had a gross annual income of 30,000 euros as a full-time employee. Since last year, her gross annual income has fallen to 18,000 euros due to a reduction in her working hours. Due to the change in her income situation, she applies to the Office for Educational Support to update her income.
Max (24), student, and Saskia (18), secondary school pupil, both living away from home, parents divorced
Max (24) is studying electrical engineering at the Technical University of Lübeck. He has rented a flat together with fellow students. His sister Saskia (18) is in year 12 at a grammar school. She lives with her grandparents because the grammar school is not within a reasonable distance of her parents' home. Max and Saskia's parents have been divorced for several years, are both employed and each receive child benefit for one of their children. Two years ago, the father had a gross annual income of 37,350 euros and the mother 26,500 euros. The father and mother each pay into a "Riester pension". Max and Saskia are covered by their parents' health and long-term care insurance without having to pay contributions.