The €300 standard entitlement on work income is being abolished, and, going forward, the daily allowance of even small income earners will be adjusted

The daily allowance of people who receive unemployment allowance and earn an income (e.g., wages from part-time work, earnings from entrepreneurship, attendance fees) will be adjusted going forward. This means that any income you earn will affect the amount of daily allowance you receive. Your daily allowance will be reduced by an amount equal to 50% of your earned income.

The €300 standard entitlement will be abolished starting 1 April 2024

Until now, daily allowance has been subject to a €300 standard entitlement. Due to legislative changes, this entitlement will no longer apply starting 1 April 2024. The €300 standard entitlement allowed people receiving unemployment allowance to earn up to €300 a month without the amount of daily allowance they receive being affected by their wages or income from entrepreneurship, allowing them to receive the full daily allowance amount. It also meant that the first €300 of income a person earned was not included in daily allowance adjustment, thus also benefiting those earning over €300.

The standard entitlement will no longer be in force for adjustment periods starting 1 April or later. If you are already in receipt of adjusted daily allowance and your adjustment period starts in March and extends into April, the standard entitlement will still apply to the entire period (e.g., if your adjustment period is 15 March to 14 April 2024).

Your daily allowance may be adjusted going forward

If you earn a small income, such as income from entrepreneurship or attendance fees that are recorded in your tax decision, the €300 standard entitlement may have meant that you still received the full amount of daily allowance. With the abolition of the standard entitlement, your daily allowance will now be adjusted.

What you need to know about adjusted daily allowance:

  • Adjustments are based on any money you receive that is considered earned income for tax purposes.
  • In your daily allowance application, remember to enter the hours you work under the correct days.
  • You do not need to report the hours you worked as an entrepreneur (including through an invoicing service).
  • Your income is usually adjusted based on the payment period. Exceptions include if you are partially laid off with a shortened working week and you also have other adjusted income from part-time work or entrepreneurship.
  • The unemployment fund determines whether your income is adjusted income and which period the adjustment will affect.

Find out more about adjusted income:

Adjustment of attendance fees
Adjustment of income from business operations and your own work
Adjustment of forestry and agricultural income

Find out more: Adjusted daily allowance