Pregnancy: dates, financial & legal issues

You are pregnant? Congratulations! From now on there are some important points to consider. From the mother-child passport and maternity protection to deciding on the right maternity leave model and financial topics. All important information about pregnancy can be found here.

Mother-Child Passport

As soon as you suspect a pregnancy, you should visit your gynecologist as soon as possible. If it is actually confirmed that you are pregnant, you will be issued a mother-child passport. All important dates and appointments for medical examinations during pregnancy and in the first four years of the child's life are recorded on this form. The first examination must be carried out by the end of the 16. Weeks of pregnancy.

Development of the infant

Pregnancy

For the baby to develop properly, it spends nine months in the mother's womb . As the first trimester or. The first 12 weeks of pregnancy are referred to as the third trimester. During these weeks, the first accumulations of cells develop, which develop into organs. The little heart already starts beating at 120 to 160 beats per minute, while the baby can be up to five centimeters tall.

In the second trimester, the vital organs are already fully formed and the baby grows up to ca. 19 centimeters. In addition, the sexual organs continue to develop and the baby begins to move and kick.

In the course of the third trimester, the brain matures. As a result, the bones of the skull also become harder so that nothing can happen to the brain.

The baby looks for the most comfortable position, which is usually the usual embryonic position, since it does not have as much room in the mother's womb. Shortly before delivery, the baby is usually between 48cm and 54cm tall and weighs between 2800g and 4000g.

Development of the baby

Maternity leave

As soon as the expectant mother has informed the employer that she is expecting a child, the legal provisions for maternity protection apply. You can read more about this here.

Leave of absence for the father during the birth

Those who are expecting offspring know that this involves a lot of dealing with the authorities. It is therefore easier if the father can take leave from work. But what about time off for the father??

Special leave for the father on the occasion of the birth

In most collective agreements it is common that the father is granted a leave of absence with continued payment due to the birth of his child. There is no uniform regulation depending on the respective collective agreement.

According to §8 para. 3 AngG, an employee may take time off with continued payment due to childbirth. In order for the leave to be justified, it can be stated, for example, that the spouse or partner will be accompanied to the hospital for the delivery. If the collective agreement specifies the period of time off, it only means that this is a minimum amount of days off. If a longer leave of absence is needed, it must be granted.

But even if a child is already living in the same household, it is possible for the father to apply for a leave of absence if the mother has to go to the hospital for delivery. Thus, he or she can care for the child already present. The entitlement is up to the maximum of the regular weekly working hours. This means that if the employee works 40 hours per week, he or she is entitled to 40 hours of childcare leave per working year.

Entitlement to leave for the father after childbirth

During the time when the mother and the newborn child are in hospital, there is no entitlement to nursing leave. Only if an existing child lives in the same household can a care leave be applied for.

If the mother is home with the newborn and unable to care for the baby alone, the child's father can apply for caregiver leave. However, this is only possible if there is a joint household and if there is a medical certificate stating that the mother is unable to care for the newborn child alone. Here, too, the entitlement is up to the maximum of the regular weekly working hours.

If the child was born by cesarean section and the mother is still in need of care after the birth, the father can also apply for a leave of absence. Again, this only applies if there is a shared household.

Caregiver leave after maternity leave and maternity leave

Even after maternity leave and maternity leave, both father and mother are entitled to caregiver leave. Both must live in the same household with the child and be employed. If a child becomes ill, caregiver leave may be requested if the child has not yet reached the age of ten and must be admitted as an inpatient. Here again the regular weekly working hours are taken as a basis.

Of course, children don't just get sick once. Another nursing leave can be granted if the child has not yet reached the age of twelve and becomes ill again. In the process, a care exemption can also be applied for if the parent does not live with the child in the same household, so that the child is well cared for.

Maternity leave

The maternity leave follows directly after the maternity leave, furthermore the father can also claim it. If you want to know more about this, you can continue reading here.

costs and credits for pregnancy

It pays to be financially stable during pregnancy. On the one hand, the income is reduced by the pregnancy and, at the same time, costs arise that may well justify the need for financing.

Potential expenses during pregnancy

Of course, it is at the parents' discretion which offers are used. This list and the corresponding totals show what costs you will face during this stage of your life:

Costs Cheap Average High value / Expensive
Birth preparation course 100 Euro 120 euros 150 euros
Pregnancy gymnastics 7 Euro/h 10 Euro/h 15 Euro/h
Extra ultrasound 50 euros 100 euros 200 Euro
private hospital 2.000 euros 3.000 euros 4.500 euros

Of course, the health insurance pays for the most important benefits of pregnancy. But if there are to be more than three ultrasound examinations, you have to pay for them yourself. So pregnancy can quickly 2.500 Euro and more costs and thus the children's room is not yet furnished.

Tax advantages for families

Children cost money. Family allowance is often just a drop in the bucket and is usually not enough. But families can benefit through various tax advantages. The deductions that reduce income tax are just as important as the child allowance or the care and education costs that families can claim.

Families with disabled children can also partially deduct the costs from their taxes. Which tax advantages a family has, we would like to show you here.

The deduction for single parents

The deduction for single parents (AEAB) is available if the person concerned has received family allowance for more than six months in a calendar year. It does not matter whether the family allowance was received for one or more children. However, single parents only receive the deduction if they have not lived in a marriage, registered partnership or cohabitation for more than half of the calendar year.

The amount of the deduction for single parents is regulated as follows:
The AEAB wage tax is reduced once a year by the following amounts if family allowance is received for children.

  • 494 euros for one child
  • 669 euros for two children
  • for the third and each additional child an additional 220 euros

The sole earner deduction

Single earners also benefit from the tax advantages, but they have to meet some requirements in doing so.

The sole-earner deduction (AVAB) is available to anyone who lives in a marriage, registered partnership or cohabitation that lasts longer than six months in a calendar year.

In addition, family allowance must have been received for children for at least six months. Your partner may not earn more than 6.have earned 000 euros. Those who are below the additional earnings limit can calculate the additional earnings limit using this help:

Gross annual earnings including all special payments, such as vacation or Christmas bonuses

  • minus tax-free supplements and allowances
  • minus tax-free special payments up to a maximum of 2.100 euros
  • minus union dues
  • minus social security contributions
  • minus the lump sum for commuters
  • minus severance pay and maternity allowance
  • minus the minimum lump sum for income-related expenses of 132 Euro

RESULT: Additional income limit for the sole-earner deduction

But be careful: Only the maternity allowance may be included in the calculation. Family allowance, childcare allowance, unemployment assistance, unemployment benefits as well as maintenance payments and training and support allowances from the AMS do not play a role in the calculation of the additional earnings limit.

In the case of the sole-earner deduction, the income tax is also reduced once a year if family allowance is received for children. For one child by 494 euros, for two children by 669 euros and additionally for each additional child by 220 euros.

How to claim AEAB and AVAB

You can claim the deduction for single parents as well as for single earners either via the company or via the employee tax assessment. However, it is important to make sure that the check marks are set correctly. Because even if you apply through the company, a checkmark must be made in the field for employee assessment. This is how the tax office knows that you are entitled to this deduction in the calendar year.

In this case, AEAB or AVAB is only refunded via the employee tax assessment, and as a negative tax, if

  • the income is less than 1.190 Euro/month and thus no income tax had to be paid
  • no tax-exempt benefits, such as unemployment benefit or childcare allowance, were received in the entire calendar year

The multiple child supplement

A family can also apply for this if certain conditions are met. The multi-child supplement of 20 euros for the third and each additional child may be received if the parents:

  • not more than 55.000 euros per year jointly earned
  • have shared a household for more than six months in the calendar year
  • for which children receive family allowance

This multiple-child supplement is obtained via the employee tax assessment.

The maintenance deduction

Maintenance paid to children who do not live in the same household can also be deducted from tax. However, this maintenance deduction must be proven and it must have been paid in full. Furthermore, this is only possible if the children live in Austria, the EU, Switzerland, Lichtenstein, Norway or Iceland.

The following child support deductions apply:

  • 29,20 Euro per month for the first child
  • 43,80 Euro per month for the second child
  • 58.40 euros per month for each additional child

In addition, the following standard needs rates apply for 2020:

  • 212 Euro per month for children up to 3 years
  • 272 euros per month for children up to 6 years of age
  • 350 Euro per month for children up to 10 years
  • 399 euros per month for children up to 15 years of age
  • 471 Euro per month for children up to 19 years of age
  • 590 Euro per month for children up to 28 years of age

Family Bonus Plus

Since 2019, the Family Bonus Plus has replaced the child allowance and is available for every child up to the age of 18. Birthday at. The maximum amount per child is 1.500 euros. For low-income earners who hardly benefit from the Family Bonus Plus, there is the additional child amount of 250 euros per child per year.

Important: The Family Bonus Plus must be applied for with the employer using form E30 and is taken into account by the employer in the monthly salary.

The childcare costs

Child care costs can also be claimed from the tax office. However, it is immaterial whether the childcare costs are shared by both parents. In this case, even meals are included and paid up to an amount of 2.300 Euro per child and per calendar year can be deducted, under the following conditions:

  • The child must have been entitled to family assistance for more than six months in the calendar year, or there must have been a maintenance deduction for more than six months.
  • The child has reached the age of 10. the child has not yet reached the age of 65 at the beginning of the assessment year, or there is a handicap and the family receives the increased family allowance. Then the child may reach the age of 16. Have not reached the age of 16, at the beginning of the assessment year.
  • If the child is cared for by a qualified pedagogical person, i.e. a childminder, or if the child is in a care facility in accordance with the provisions of the state law.

Childcare costs tax deduction

Children cost a lot of money and fortunately childcare costs can be deducted in Austria. But how high is the maximum amount and what is to be considered thereby? We would like to explain this briefly and informatively here.

The deduction for childcare can be up to 2 per year and child.amount to 300 euros.

For which child can childcare costs now be deducted? This can be deducted for children who have not yet reached the age of ten at the beginning of the calendar year. However, the child must have been entitled to the child deduction for six months in the calendar year.

The childcare costs can be deducted by the person for whom the child deduction amount was due for more than six months in a year. Of course, the partner can also deduct the care costs.

It is also possible for the parent liable for maintenance, i.e. the divorced parent, to deduct the costs if he or she was entitled to the maintenance deduction for more than six months. However, only if the childcare costs were paid in addition to the child support.

Each of these persons can deduct the childcare costs for tax purposes. However, only 2.300 Euro per child must be deducted. If the taxpayer exceeds the amount, the maximum amount is divided proportionally.

In the case of children who are entitled to an increased family allowance, extraordinary expenses can also be claimed. A flat-rate allowance of 262 euros per month applies.

Furthermore, costs that are substantiated can be tax deductible. This includes, for example, teaching in a special or nursing school or working in a workshop for the disabled. In addition, it is also possible to claim care costs that are not covered by the o. g. costs are related, to be claimed. If the child is cared for due to the need for care, the costs are to be reduced by the care allowance received.

As a rule, childcare costs in the amount of 2.300 Euro per calendar year and child can be deducted. Unless a special case (single parent) exists. Then these can also be deducted, however, the amount is reduced by the income-related deductible.

Only childcare costs that were actually paid can be deducted. If the employer pays a part of the care costs, only those costs can be claimed that the taxpayer has paid himself/herself. In addition, the care must be provided by a pedagogically qualified person, such as in a kindergarten, after-school care center or half- and full boarding school.

Not only the childcare costs, but also the costs for handicraft money as well as meals are to be listed. Costs for private schooling, tutoring or childcare costs and the placement of a caregiver cannot be deducted.

Furthermore, costs for afternoon or vacation care as well as the costs of a vacation camp can be taken into account. However, this is only possible if the care is provided by a pedagogically qualified person. Nevertheless, the expenses for school and afternoon care are to be separated quite clearly.

Persons who are pedagogically qualified must prove that they have received at least eight hours of training in child-rearing and childcare. In addition, these persons must have completed the 16. have reached the age of 18. In addition, for the caregiver must be deducted from the completed 16. Children from the age of 21 until the age of 21. Proof of training must be provided before the age of 16. The minimum of 16 hours is decisive here.

Of course, there is also the possibility of proving completed vocational training.

  • Training as a kindergarten teacher, early childhood educator or after-school teacher
  • Pedagogical university studies, for example teacher training
  • Pedagogical partial studies, for example business pedagogy
  • Training course for daycare parents according to legal regulations
  • Training as an au pair
  • Training seminar or parent education seminar, for example babysitter training

The above items can only be recognized if they comply with the legal requirements.

If the child is cared for by relatives (parents or siblings), the care amount cannot be claimed for tax purposes, even if the caregiver is educationally qualified.

To be able to deduct childcare costs, evidence must be provided.

Here, a bill or. a payment receipt must be issued, which must contain this information:

  • Invoice recipient with name and address as well as date of issue
  • Consecutive invoice number and period of child care
  • Name and social security number of the European Health Insurance Card of the child in care
  • Name, address, social security number of the European Health Insurance Card and the specific qualification (copy) of the caregiver
  • Name and address of the public institution or. A reference to the approval for facility management in the case of private care
  • Invoice amount including sales tax. With small business without sales tax.

All receipts must be kept for seven years and must be presented in the event of a request from the tax office.

Single parents and childcare costs

Single parents can also deduct childcare costs. The amount is not higher than for families and amounts to 2 € including the cost of meals.300 Euro.

However, higher childcare expenses can be deducted via extraordinary expenses with a deductible. These costs can be deducted from the taxable income, as is the case for families up to the age of 10. The amount can be claimed as an extraordinary burden without a deductible for students under the age of 50.

However, even after the 11. The care costs for children can be deducted as an extraordinary burden with a deductible until the end of compulsory schooling before the age of 65.

Vocational training away from home for children

If there is no corresponding school, university or apprenticeship in the place of residence, these costs can also be claimed. An allowance of 110 euros per month is available for each month started.

If the child is in school for the entire calendar year or is undergoing training at another location, even the vacation time can be written off as well. However, there are some requirements here to claim these costs:

  • The place of education must be more than 80km from the place of residence
  • If the place of education is less than 80km away, it must be proven that the outward and return journey is not reasonable according to the study support law. In this case, it is not reasonable if the fastest route by public transport takes longer than one hour.
  • These costs can also be deducted for apprentices or students who are accommodated in a second home at the place of education. However, there must not be a corresponding training opportunity within a radius of 25 km, which must also be proven.

Medical expenses for children with disabilities

Medical expenses for children with disabilities can also be deducted. This is done through the employee tax assessment and depends on the degree of disability of the child.

The actual expenses incurred due to the disability can be taken into account minus the care allowance if the child has a disability of up to 24 percent. However, these costs are only tax deductible if they actually exceed the deductible.

Without a deductible, medical expenses are listed under "extraordinary expenses" if the disability is 25 to 49 percent.

From a degree of disability of 50 percent, on the one hand, there is an increased entitlement to family allowance and on the other hand, the actual expenses or an allowance of 262 euros per month can be claimed. Furthermore, costs for special or nursing schools, workshops for the disabled, aids as well as medical treatments can be deducted from the tax.

If you pay attention to these tax benefits, you can save a lot of money – even if it's only at the end of the year and you therefore have to make an advance payment.

Parental leave

Parental part-time work can be taken if there is a child living in the household who has not yet reached the age of seven and if the business is the right size. You can read more here.