Employer doesn’t give me energy allowance?

§ 117 EStG Disbursement of employees

Employees receive the energy price package from the employer if they are on 1. September 2022

1. in a current first service relationship;

2.In one of the tax classes 1 to 5, or in accordance with § 40a(2), receive lump sum taxed wages

This means that an employer is in principle obliged, but in tax law there is hardly any regulation with a fat ABER

There is a small exception:

The first sentence does not apply if the employer does not issue a wage tax application. The first sentence applies in the cases of flat-rate taxation pursuant to § 40a(2) only if the employee has confirmed to the employer in writing that this is the first service relationship.

Is as much as:

Your Minijob AG may not be obliged to pay the EPP.

He is always not obligated if he does not register any wage earners, which is common in the areas where only Minijobber work

Then only §115 EStG intervenes.

§ 115 EStG Fixed with income tax charges

The price of energy is fixed by the income tax charge for the 2022 pre-condition.

So just give a tax return to the emergency.