Are night, Sunday, and holiday premiums tax-free in Germany?

Yes, under § 3b EStG, night surcharges (25% - 50%), Sunday premiums (50%), and holiday pay (125% - 150%) are exempt from income tax and social contributions up to a base hourly wage of 50 €.

Is an overtime premium legally mandatory in Germany?

Statutory premium rules specifically mandate night work compensation under the Working Hours Act (ArbZG), while general daytime overtime premiums are determined by collective bargaining agreements (Tarifvertrag) or individual employment contracts.

DEGermany Overtime Pay § 3b EStGFinanzas

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).

Salarios y Sueldos Nóminas y Deducciones Trabajo y Empleo

Resultado Calculado

Base Regular Hourly Wage

€0

Datos y Parámetros

Gross Monthly Salary (EUR €)

€

Selección rápida:

Contractual Weekly Working Hours

hrs/wk

Selección rápida:

Standard Overtime Hours (+25% Premium)

hrs

Selección rápida:

Sunday & Holiday Hours (Tax-Free +50% to +125%)

hrs

Selección rápida:

Resultado Calculado

Base Regular Hourly Wage

€0

Standard Overtime Pay (125%)

€0

Sunday/Holiday Premium (Tax-Free)

€0

Total Overtime Payout

€0

Total Gross Earnings with Overtime

€0

Metodología de Cálculo

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%).

Aviso Legal e Informativo

This tool calculates hourly rates and statutory tax-exempt premiums under § 3b EStG and German labor regulations.

Esta calculadora es para fines educativos e informativos. Los resultados no constituyen asesoramiento financiero, fiscal o legal vinculante.

Preguntas Frecuentes

Divide your gross monthly salary by your average monthly working hours (weekly contract hours multiplied by the standard 4.33 factor).

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Germany Overtime & Surcharge Pay Calculator 2026 (§ 3b EStG)

Datos y Parámetros

Metodología de Cálculo

Aviso Legal e Informativo

Preguntas Frecuentes

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