The size of the short-time allowance is based on the amount of pay lost, net of deductions. You normally
receive 60% of the net pay lost. If at least one child lives in your household, the short-time allowance is
67% of the net pay lost. The difference in net pay is calculated on the basis of the gross pay that would
have been received had there not been a cut in working hours and the actual gross pay received as a
result of short-time work and in line with the provisions of applicable law (Verordnung über die
pauschalierten Nettoentgelte für das Kurzarbeitergeld). The difference between both net amounts is paid
out as short-time allowance in amount of 67 or 60%. The calculation does not take account of any
changes in the agreed working hours made under collectively bargained guaranteed working hour
agreements.