Germany · Answer
Are night, Sunday and holiday bonuses tax-free in Germany?
If you work shifts, hospitality or care, part of your pay may be a supplement for unsocial hours — and within legal limits it is free of income tax. Here are the caps, from §3b of the Income Tax Act.
Supplements paid on top of base pay for hours actually worked at night, on Sundays or on public holidays (SFN-Zuschläge) are income-tax-free up to legal caps: 25% of base pay for night work (20:00–06:00; 40% between 0:00 and 4:00 if the shift began before midnight), 50% for Sundays, 125% for public holidays and for New Year's Eve from 14:00, and 150% for December 24 from 14:00, December 25–26 and May 1. For this calculation the base hourly wage counts only up to 50 euros. Source ↗
Rules v2026-07-15.1 · verified 2026-07-15
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Rules last verified: 2026-07-15.