German tax-free premiums for Sunday, holiday and night work
What is exempt is not the premium but a share of the BASE WAGE. Anything the employer pays above that share is ordinary taxable pay — and the base wage counts at no more than EUR 50 an hour.
2026 rules — verified on September 22, 2026Free, no account
Your result
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Sources and assumptions
- gesetze-im-internet.de — EStG § 3b Abs. 1 Nr. 1 — tax year 2026, verified on September 22, 2026
Excerpt from the source : « für Nachtarbeit 25 Prozent, »
- gesetze-im-internet.de — EStG § 3b Abs. 3 Nr. 1 — tax year 2026, verified on September 22, 2026
Excerpt from the source : « Für Nachtarbeit in der Zeit von 0 Uhr bis 4 Uhr erhöht sich der Zuschlagssatz auf 40 Prozent, »
- gesetze-im-internet.de — EStG § 3b Abs. 1 Nr. 2 — tax year 2026, verified on September 22, 2026
Excerpt from the source : « vorbehaltlich der Nummern 3 und 4 für Sonntagsarbeit 50 Prozent, »
- gesetze-im-internet.de — EStG § 3b Abs. 1 Nr. 3 — tax year 2026, verified on September 22, 2026
Excerpt from the source : « vorbehaltlich der Nummer 4 für Arbeit am 31. Dezember ab 14 Uhr und an den gesetzlichen Feiertagen 125 Prozent, »
- gesetze-im-internet.de — EStG § 3b Abs. 1 Nr. 4 — tax year 2026, verified on September 22, 2026
Excerpt from the source : « für Arbeit am 24. Dezember ab 14 Uhr, am 25. und 26. Dezember sowie am 1. Mai 150 Prozent »
- gesetze-im-internet.de — EStG § 3b Abs. 2 Satz 1 — tax year 2026, verified on September 22, 2026
Excerpt from the source : « er ist in einen Stundenlohn umzurechnen und mit höchstens 50 Euro anzusetzen. »
Calculation assumptions
- Only premiums for work ACTUALLY performed at the qualifying times are exempt. Flat premiums without matching time records are taxable in full.
- The rates are not added but displace one another: the Sunday rate applies only subject to nos. 3 and 4. Pick the category that prevails in your case.
- Only the TAX exemption is computed. Whether and to what extent the premiums are free of social security contributions follows other rules and is not modelled here.
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This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.