As income (§ 11 SGB II), we generally take into account all income in cash, with a few exceptions stipulated by law (income not subject to offsetting and allowances to be granted). Income also includes non-cash benefits that you receive from your employer or as part of your federal or youth voluntary service.
Examples of income are

- Income from gainful employment (self-employed or dependent)

- Maintenance payments

- Unemployment benefit I or sickness benefit

- Income from capital and interest

- Income from renting and leasing

- Child benefit, parental benefit or maternity benefit (only the employer's share)

- Pensions

Income that cannot be offset (i.e. we do not count this as income that reduces your entitlement to unemployment benefit II) can be, for example

- Basic pensions under the Federal Pension Act and comparable pensions or allowances under the Federal Compensation Act

- compensation for pain and suffering according to § 253 BGB

- the foreign deployment allowance for soldiers

- Maternity benefit from the health insurance fund

- see also § 11a SGB II and § 1 ALG II-VO

When we take your income into account, it always depends on the time of receipt. For example, if you do not receive your salary for the month of April until June, we will take this income into account in June.
This also applies to income that you only receive once.

If you earn income from gainful employment, there are so-called allowances that we deduct from your income and do not take into account. This means that part of your income from gainful employment is not taken into account. The prerequisite for this is that after deducting your income to be offset, there is still a need for SGB II benefits.

Taxes, compulsory social security contributions and statutory insurance, the amount of which you have proven to us, are taken into account when determining your income to be offset. Necessary expenses that you incur in order to earn your income are also not taken into account.

Other allowances that we will take into account are

Benefits under SGB II are provided to those in need of assistance. Any assets you possess must also be taken into account during the assessment. The waiting period was eliminated as of July 1, 2026.
Therefore, we generally consider all realizable assets that you already own prior to the start of benefit payments to be part of your assets.

As a rule, the following are non-liquid (= protected): reasonable household goods, a reasonable home, a reasonable motor vehicle (valued at up to 15,000 euros), retirement benefits, and rights in rem.

The next higher exemption amount takes effect at the beginning of the month in which the respective age limit is reached.