Anyone who has not received the energy price lump sum from their employer in the past year should take action now. Because when you submit a tax return, you get the money afterwards.
For all employees in tax brackets one to five, there should already be an energy price flat rate (EPP) of 300 euros last year. However, not every employee received the lump sum as intended with their salary from their employer. Those affected should get the money through the tax return, advises the income tax assistance association United Income Tax Assistance (VLH).
Because anyone who submits their tax return to the tax office will automatically receive the lump sum, according to the wage tax assistance association. This does not require any additional information or specification in the declaration.
The VLH estimates that short-term or marginally employed people in particular have to get the flat-rate energy price this way. Mini-jobbers without any additional income only have to fill in the cover form and the two lines 13 and 14 of the “Other” annex.
The self-employed, on the other hand, should have already received the flat-rate energy price through their quarterly advance payment. They simply paid 300 euros less in taxes. For those who have to pay income tax advances, this advance payment was reduced by 300 euros in September, according to the taxpayers’ association
But be careful: the one-off payment is subject to income tax. Due to taxation, employees do not receive the full 300 euros. These are added to the gross salary in the month of the EPP payment and then taxed. It is therefore not a tax-free surcharge.
Whether there is actually a higher tax burden or a tax assessment at all depends on the individual circumstances in each individual case. Since the energy price flat rate is taxable, it increases the gross salary by 300 euros in the month in which it is paid out. The total amount is then taxed, which means that not every employee receives the same amount. In other words, employees with a high tax rate have less of the 300 euros EPP left over than employees with a lower income.
(This article was first published on Monday, February 06, 2023.)
