One-off income in Bürgergeld: How spreading under § 11 Abs. 3 SGB II really works

You received a tax refund, a bonus, a severance payment or a small inheritance — and suddenly the Jobcenter wipes the entire amount in the inflow month off your Bürgergeld? Or it spreads the amount over half a year, even though your benefit entitlement falls away completely as a result? Both are often wrong. The law prescribes a spreading over several months, according to clear rules.

The essentials in 30 seconds

One-off income is in principle spread over six months (§ 11 Abs. 3 S. 3 SGB II).
The spreading begins in the inflow month — that is, the month in which the money arrived in your account.
If the benefit entitlement would fall away completely through the six-month spread, the amount must be stretched over twelve months (§ 11 Abs. 3 S. 4 SGB II).
Counting the entire amount only in the inflow month is inadmissible for one-off income exceeding the need — the Jobcenter must spread.
Objection deadline: one month from receipt of the decision. After that, the cut becomes final.

We review your decision within 5 minutes. Free and non-binding.

Why the Jobcenter so often calculates one-off income wrongly

One-off income is the classic among calculation errors in Bürgergeld. § 11 SGB II knows two logics: ongoing income (wages, pension, maintenance) is deducted month by month. One-off income (tax refund, bonus, severance, inheritance, wedding gift, lump-sum pension back payment) must be stretched — as a rule over six months, in exceptional cases over twelve.

In daily practice, this often happens: The money lands in the account, the recipient reports it, and the Jobcenter simply deducts the full amount in the inflow month. In that single month Bürgergeld then falls away entirely, the following months run normally. Computationally convenient — but legally wrong in many cases.

A concrete example: Frau R., 44, single, receives Bürgergeld. Her standard need (Regelbedarf) for 2025 is 563 €, plus 410 € housing costs (Kosten der Unterkunft, KdU — that is, rent and heating). Her total need is 973 € per month. In March she receives a tax refund of 4,800 € from the tax office. The Jobcenter then cancels her March Bürgergeld entirely and additionally sends a revocation decision over 3,827 €, demanding the "excess" part back.

The correct calculation would be: 4,800 € ÷ 6 months = 800 € per month counted notionally as income. Her benefit entitlement is 973 €, less 800 € leaves 173 € Bürgergeld per month for six months. So she still receives money — just less. And health insurance continues via the Jobcenter.

Your rights in concrete terms

1. Spreading over six months is the statutory standard case (§ 11 Abs. 3 S. 3 SGB II)

Every one-off income that exceeds the monthly need is spread evenly from the inflow month over six months. This is not a discretionary rule and not a matter of choice. The Jobcenter must calculate this way as soon as the income exceeds the standard need (Regelbedarf) and is not fully "consumed" in the inflow month.

2. Twelve-month stretch where no benefit entitlement would otherwise remain (§ 11 Abs. 3 S. 4 SGB II)

If the six-month calculation would result in your Bürgergeld falling away completely for all six months, the amount must be stretched over twelve months. The reason: The legislator wants to prevent a one-off income from throwing you completely out of benefits. Because losing benefits also means losing health and care insurance via the Jobcenter — a disproportionate consequence of a single payment.

3. Spreading begins in the inflow month — not later

The inflow month is the month in which the money was credited to your account. Not the month in which you reported it to the Jobcenter, not the month of the next approval period, also not the following month. Some Jobcenters start the spreading only in the following month because that is easier in their own software — that is a challengeable error.

4. Deductions are subtracted before spreading (§ 11b SGB II)

From the one-off income, certain amounts may — depending on the type — be deducted before it is spread over the months: e.g. the 30 € insurance flat rate, necessary work-related expenses, statutory deductions. With a tax refund, this is usually 30 € insurance flat rate. With a severance, taxes and social security contributions can amount to substantially more.

5. Objection deadline: one month from receipt

The decision becomes final only after this deadline expires. Until then you can file a free objection (§ 84 SGG). Once the deadline has passed, the review application under § 44 SGB X remains: retroactive recalculation of up to one year if the decision is recognisably miscalculated.

Current case law

The Federal Social Court has confirmed the system of spreading one-off income several times. The core message: One-off income may not be "polished off" entirely in the inflow month if it substantially exceeds the need. With § 11 Abs. 3 SGB II, the legislator deliberately wanted to achieve a smoothing effect, so that the affected person does not abruptly fall out of basic security and have to reapply shortly afterwards ([URTEIL-REFERENZ]).

On the distinction between "ongoing" and "one-off" income, case law has drawn clear lines: An income is one-off if it does not arise at regular monthly intervals. A back payment covering several months — for example a pension back payment for six months at once — is treated uniformly as one-off income in the inflow month, not retroactively split ([URTEIL-REFERENZ]).

There is also a settled line on the twelve-month stretch: As soon as the benefit entitlement would fall to zero under the six-month calculation, stretching over twelve months is mandatory. This is not a discretionary decision by the authority — the law dictates the consequence ([URTEIL-REFERENZ]).

On money gifts on personal occasions (wedding gift, birthday gift, communion), social court case law has confirmed that these basically count as one-off income — but with limitations. Smaller gifts up to a certain amount may be treated as non-countable if they serve a socially recognised purpose and do not noticeably improve the standard of living.

What to do now

Establish the inflow month clearly. Pull out the bank statement, note the credit date. That is the start month of the spreading. Not the month in which you applied for the money or expected it — only the actual receipt counts.
Calculate the need precisely. Standard need plus housing costs (KdU) plus any additional needs (Mehrbedarf) gives your monthly need. Example single person: 563 € + 410 € KdU = 973 €. You need this figure to compare with the spreading quota.
Calculate the six-month quota. One-off amount minus deductions, divided by 6. Check: Does any benefit entitlement remain after deducting this quota? If yes, the six-month route is correct.
Check the twelve-month quota where needed. If the entitlement falls to zero under six months, the Jobcenter must stretch over twelve months. Run this variant too — that is your benchmark.
File an objection on time. Within one month of receiving the decision. Informally: "I hereby object to the decision dated [date], file no. [number]. Reasoning to follow." That preserves the deadline. The reasoning can follow at leisure.
Submit reasoning with the calculation. Attach the bank statement with the credit date, name the deductions, present both variants (six and twelve months). Refer to § 11 Abs. 3 S. 3 and S. 4 SGB II.

Avoid typical mistakes

Mistake 1: The entire amount is counted in the inflow month. For one-off income exceeding the monthly need, this is inadmissible. The Jobcenter must spread. Anyone who only sees deductions in the inflow month and then full standard rate again in the following months has clear grounds for objection.
Mistake 2: Six months when twelve would be appropriate. If the one-off income is so high that it pushes you out of benefits entirely under six months, it must be stretched over twelve. This automatic rule is often overlooked. Particularly annoying because health insurance via the Jobcenter then also falls away.
Mistake 3: Spreading starts in the wrong month. Some Jobcenters start only in the month after the inflow — arguing that the current month is "already approved". Legally only the inflow month counts (§ 11 Abs. 3 S. 3 SGB II). If it starts later, the entire calculation shifts, you receive too much in one month and too little in another.
Mistake 4: Deductions not taken into account. The 30 € insurance flat rate is often forgotten. With a severance, sometimes the actually withheld wage tax and social security contributions are not deducted either. That can mean 20 € to 100 € more Bürgergeld per month.

Frequently asked questions

I received a 4,800 € tax refund. Will my Bürgergeld be cancelled completely?

As a rule no. The 4,800 € is spread over six months, that is roughly 800 € per month counted notionally. With a need of 973 € (standard need plus housing costs), Bürgergeld of around 173 € per month for six months still remains. If the Jobcenter cancels everything in the inflow month, that is a clear ground for objection.

Does a severance from the employer count as one-off income?

Yes. A severance basically counts as one-off income and is spread under § 11 Abs. 3 SGB II. However, wage tax, social security contributions and the insurance flat rate must be deducted beforehand. With high severances, the twelve-month stretch is almost always relevant, because the benefit entitlement would otherwise fall away entirely for half a year.

Do I have to report an inheritance to the Jobcenter?

Yes. An inheritance is reportable (§ 60 SGB I). How it is then treated depends on the timing: If the inheritance was already in the account before receipt of benefits, it counts as assets (then the Jobcenter checks the asset thresholds). If the money arrived during benefit receipt, it is income and is spread under § 11 Abs. 3 SGB II. This distinction is often disputed and worth checking.

How is a wedding or birthday gift treated?

Pure money gifts for personal occasions are basically income — with one important exception: Smaller, socially customary gifts in reasonable amounts are not countable under settled case law if they do not noticeably improve the standard of living. The boundary in individual cases lies at a few hundred euros. Flat-rate statements by the Jobcenter are often challengeable here.

What about a pension back payment for several months?

A pension back payment paid retroactively for several months in one sum counts as one-off income in the inflow month — not as ongoing income retroactively spread over the months of need. It is spread from the inflow month over six (or where applicable twelve) months. Many Jobcenters calculate wrongly retroactively here — watch the decision closely.

Can I object once the deadline has expired?

In principle no. But: Where the spreading is wrongly calculated, a review application under § 44 SGB X applies. With it you can demand a recalculation up to one year retroactively. This is no full substitute for the objection, but it can lead to a substantial back payment.

Have your decision checked now

One-off income is computationally demanding — and that is precisely why most errors happen here. Whether tax refund, severance, inheritance or pension back payment: If the Jobcenter deducts the amount completely in the inflow month, stretches over six rather than twelve months or starts in the wrong month, you lose real money.

We review your decision within 5 minutes. Free and non-binding.

Just upload your decision and the bank statement showing the inflow. We will tell you whether the spreading is correct or whether an objection is worth it — before your one-month deadline expires.