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Berlin – Parliament:
All employed persons who are subject to income tax are to be paid a one-off EPP of EUR 300 gross. The EPP is subject to income tax, which means that the flat-rate energy price depends on salary and tax class.
Energy cost relief package 2022: Energy price flat rate (EPP, Energiepreispauschale)
Prerequisites for entitlement to the EPP are taxpayers with income from types of profit (§ 13, § 15 or § 18 of the Income Tax Act: trade, self-employed, freelancers), employees in tax brackets I to V or part-time employees who are taxed at a flat rate.
Pensioners, the unemployed and students will probably not receive a flat-rate energy price. The employer pays out the money as a salary subsidy, and the tax advance payment is reduced for the self-employed. It is not yet clear when he will be paid out this year.