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 EStGFinance

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).

Salaires et Rémunérations Paie et Déductions Droit du Travail

Résultat Calculé

Base Regular Hourly Wage

€0

Données du Simulateur

Gross Monthly Salary (EUR €)

€

Sélection rapide :

Contractual Weekly Working Hours

hrs/wk

Sélection rapide :

Standard Overtime Hours (+25% Premium)

hrs

Sélection rapide :

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

hrs

Sélection rapide :

Résultat Calculé

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

Méthodologie de Calcul

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%).

Avertissement Légal et Pédagogique

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

Ce simulateur est conçu à des fins éducatives et informatives. Les résultats ne constituent pas un conseil financier, fiscal ou juridique contraignant.

Foire Aux Questions

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)

Données du Simulateur

Méthodologie de Calcul

Avertissement Légal et Pédagogique

Foire Aux Questions

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