Germany Overtime & Surcharge Pay Calculator 2026 (§ 3b EStG)
Calculate regular hourly rates, overtime pay, and tax-exempt premium surcharges for night work (25% to 50%), Sundays (50%), and public holidays (125% to 150%) under § 3b of the German Income Tax Act (EStG).
Base Regular Hourly Wage
Calculator Inputs
Base Regular Hourly Wage
Standard Overtime Pay (125%)
Sunday/Holiday Premium (Tax-Free)
Total Overtime Payout
Total Gross Earnings with Overtime
Calculation Methodology
Base Hourly Wage = Gross Monthly Wage / (Weekly Working Hours * 4.33). Tax-exempt allowances (§ 3b EStG): Night Shift (25% - 50%), Sunday Work (50%), Public Holidays (125% - 150%).
Important Legal & Educational Disclaimer
This tool calculates hourly rates and statutory tax-exempt premiums under § 3b EStG and German labor regulations.
This calculator is designed for educational and informational purposes only based on public statutory frameworks. The outputs do not constitute binding financial, tax, or legal advice. We assume no liability for decisions made based on these estimations. Always verify with the relevant official authorities or a certified professional advisor.
Frequently Asked Questions
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