The allowances for children are not taken into account when calculating the wage tax. Instead, the employee receives child benefit paid out by the family benefits offices in the current year. The number of child allowances in the ELStAM therefore does not affect the amount of monthly wage tax, but only the calculation of the solidarity surcharge and church tax. This also applies to the allowance for care and education or training needs. With regard to income tax, it is only when the tax return is submitted that it is checked whether the allowances for children have a more favourable effect than the child benefit already paid.