300€ also for trainees?
Hello, I'm not entirely sure about the official documents. Are the €300 gross subsidy also paid to trainees? It literally says "those subject to income tax" receive it. If a trainee receives €800 gross, does he or she not pay income tax, and therefore also not receive a bonus?
Well, you are liable to pay tax; the total income at 800€ is higher than the amount of the tax, so that no tax is payable. It may be that in the month with the 300€ a small part will be retained. Then you have to make a tax return next year to get it back.
Apprentices also receive the 300 € – each with tax class I – V, which is in an active employment relationship on 01.09. and is domiciled in the country – it doesn’t matter whether you actually have a pay tax deduction or not – you don’t have a pay tax deduction because they don’t deserve it.
The payment is made with the training allowance in September.