What will change for families in 2024

The new year will see changes to the law that will affect many areas of life. From January, families will benefit from higher tax allowances and other regulations. We give you an overview of the most important topics you should know about.

Good news for families with low incomes: From January 2024, the maximum amount for the child supplement will increase from the previous 250 euros to 292 euros per child per month. The amount paid will be automatically adjusted by the family benefits office from January 2024. Families who have already applied for child supplement or already receive it do not have to do anything.

You do not yet receive a child supplement and would like to know whether you meet the eligibility requirements for the child supplement? Then you can use the KiZ-Lotsen to check in just a few steps whether it is worth applying for child supplement. Further information on the child supplement can be found here on Familienportal.NRW.

The basic allowance for income tax is increasing. From January 1, 2024, it will be €23,658 for married couples (previous year: €21,816) and €11,784 for single people (previous year: €10,908). Income up to these limits remains tax-free.

The tax-free allowance for children will also be increased on January 1, 2024. It secures the child's minimum subsistence level. From January 1, 2024, the child allowance will be 6,385 euros per child for both parents (previous year: 6,024 euros). Separated parents are entitled to half the allowance (3,192 euros). The tax office automatically checks with the income tax return whether the child benefit paid or the child allowance is more favorable for you.

The maintenance advance for single parents who receive no or insufficient maintenance payments for the child from the other parent will be increased from January 1, 2024:

• for children up to 5 years of age to 230 euros per month
• for children from 6 to 11 years of age to 301 euros per month
• for children from 12 to 17 years of age to 395 euros per month

Parents will receive higher benefits for their children from the education and participation package for the purchase of school materials if they meet the requirements. The subsidy for the purchase of pencils, exercise books and sports equipment increases to 130 euros in the first half of the school year (previous year 116 euros) and in the second half of the school year there is a further 65 euros (previous year 58 euros). Parents who receive citizen's benefit or social assistance, child supplement or housing benefit or who are entitled to benefits under the Asylum Seekers Benefits Act are entitled to this.

From April 1, 2024, trainees will receive a mobility allowance if they have to travel further for their training position. In the first year of training, they will receive financial support for two family trips home per month.

In addition, young people receive support from job centers and employment agencies for career guidance and entry into vocational training. They can be supported through a vocational orientation year.

Future trainees will receive more money from January 1, 2024. The minimum monthly training allowance must be:

• In the 1st year of training: 649 euros
• In the 2nd year of training: 766 euros
• In the 3rd year of training: 876 euros
• In the 4th year of training: 909 euros

These lower limits apply to all trainees who are trained in accordance with the Vocational Training Act or the Crafts Code; higher training allowances can be agreed at any time. Apprentices can demand an additional payment if they do not receive the minimum training allowance or do not receive it on time.

Parents who have to look after their sick child can now also obtain a medical certificate for child sickness benefit by telephone - without having to visit a pediatrician's practice. The certificate can be issued for a maximum of five days. The prerequisite is that the doctor is familiar with the child and that issuing the certificate by telephone seems reasonable. This regulation already applies from December 18, 2023.

Until now, parents needed a confirmation from the pediatrician's practice on the first day of their child's illness in order to receive child sickness benefit. In future, parents will not have to take their child to the doctor's surgery immediately. From 2024, the sick note will only be required from the fourth day of illness.

From 2024, child sickness benefit will be paid for 15 days per child. Single parents can claim 30 days per child. The total number of annual entitlement days is 35 working days for several children and a total of 70 working days for single parents.

From January 1, 2024, parents who have statutory health insurance are entitled to child sickness benefit if they are admitted to hospital for medical reasons during inpatient treatment of the insured child. The child sickness benefit is paid for the duration of the inpatient admission.

In order to ensure the supply of medicines, pharmacies can exchange pediatric medicines that are not available and are on the Federal Institute for Drugs and Medical Devices' (BfArM) urgent list for a medicine with the same active ingredient without consulting the prescribing doctor. This applies to the manufacture of medicinal products in the pharmacy and to the replacement of the pharmaceutical form.

From January 1, 2024, the care allowance and care benefits in kind will increase by five percent. For children and young adults in need of care up to the age of 25 with care grades 4 and 5, the entitlement to respite care will be extended from six to eight weeks.

From 2024, anyone who has to support a close relative in need of care will be entitled to care support allowance for up to ten working days per calendar year per person in need of care.

Parents need to be prepared for this: Legislators are planning to partially revise the eligibility requirements for parental allowance. The regulations are to come into force on April 1, 2024:

• For couples whose child is born by March 31, 2024, a taxable income limit of 300,000 euros has applied to date. Couples who exceed this income limit do not receive parental allowance. An income limit of 250,000 euros applies to single parents.
• For children born from April 1, 2024, the income limit for couples drops to 200,000 euros. An income limit of 150,000 euros applies for single parents.

Basic parental allowance:

You can receive basic parental allowance for 12 months. If the other parent also stays at home for at least 2 months, the payment is extended by 2 months to a total of 14 months. For children born from April 1, 2024, it is also a prerequisite that at least one of the two partner months is taken alone. Joint parental leave for both parents is then only possible for one month. Exceptions to this rule are planned for premature births and multiple births. Single parents can receive parental allowance for 14 months. For children born particularly prematurely, you can extend the period of basic parental allowance.