Surcharge / supplement

Comprehensive Guide to Zuschlag in Germany: Extra Pay for Night Work, Sunday Work and Public Holidays

In Germany, Zuschlag (supplement / extra pay) is one of the most important financial benefits granted to employees who work under special conditions or at unusual times – such as night shifts (Nachtarbeit), work on Sundays (Sonntagsarbeit) or on public holidays (Feiertage). This comprehensive guide explains the most common types of Zuschlag, the legal framework behind them, how they are calculated, and offers practical tips for both employees and employers.


1. What Is a Zuschlag and Why Is It Paid?

In the German labour market, the term Zuschlag refers to an additional amount of money paid on top of the basic wage or hourly rate. It compensates employees for working:

  • at unusual times (e.g. during the night), or

  • under special or burdensome conditions (e.g. on Sundays or public holidays).

Example:
Night work may negatively affect an employee’s sleep patterns and health. Work on Sundays or public holidays usually interferes with social and family time. Therefore, additional payments (Zuschläge) are granted as a form of compensation and incentive for employees.


2. Legal Framework (Rechtsgrundlage)

There is no single federal law in Germany that specifies exactly how high night, Sunday or public holiday supplements must be for all sectors. Instead, the legal basis consists of a combination of:

  • general laws (e.g. Working Time Act – Arbeitszeitgesetz),

  • regulations,

  • collective agreements (Tarifverträge),

  • works agreements (Betriebsvereinbarungen), and

  • individual employment contracts.

The Working Time Act (Arbeitszeitgesetz – ArbZG) contains, among other things, provisions on night work, including:

  • Protection of employees: Employers must comply with specific rules regarding maximum working hours and health protection for night workers.

  • Compensation: Night workers are entitled to either appropriate time off or adequate financial compensation for the night work performed.

Note:
By law, the period between 23:00 and 06:00 is generally defined as night-time. However, collective agreements or employment contracts may stipulate different time frames, such as 22:00–06:00.


3. The Most Common Types of Zuschlag

3.1 Night Work Supplement (Nachtzuschlag)

  • A night work supplement (Nachtzuschlag) is paid for working hours performed during the legally defined night period or during the night time specified in the contract/collective agreement.

  • In many collective agreements, the night supplement typically ranges between 20 % and 25 % of the basic hourly wage.

  • In certain sectors or special circumstances, this rate can increase to 40 % or more.

  • In fields such as nursing, healthcare or industrial shift work, higher night supplements are often paid to recognise the particular strain placed on employees.

3.2 Sunday Work Supplement (Sonntagszuschlag)

  • The Sunday supplement (Sonntagszuschlag) is paid to employees who work on Sundays.

  • In many cases, the supplement also applies if the shift starts before midnight and continues into Sunday.

  • The percentage commonly ranges between 25 % and 50 % of the basic hourly wage, depending on the sector, the collective agreement and the nature of the work.

3.3 Public Holiday Supplement (Feiertagszuschlag)

  • Public holidays (Feiertage) in Germany – such as Christmas, Easter, the Day of German Unity and other state holidays – are generally designated as days of rest.

  • Employees who work on such days often receive particularly high supplements, which may:

    • start at 100 % of the basic hourly wage and

    • reach 150 % or more, depending on the federal state, sector and collective agreement.

Important:
These percentages are not fixed by one uniform federal law, but are usually determined by:

  • collective agreements,

  • works agreements, or

  • individual employment contracts.


4. Tax and Social Security Treatment (Steuerfreiheit)

In many cases, employees can benefit from tax advantages on these supplements. The relevant rules are set out in Section 3b of the German Income Tax Act (Einkommensteuergesetz – EStG). In general:

  • Night work:

    • Night supplements can be partially tax-free if they are paid for hours worked during certain night-time periods and if they do not exceed statutory percentage limits.

  • Sunday and public holiday work:

    • Supplements for work on Sundays and public holidays may also be partially or fully exempt from income tax, again subject to certain percentage and wage thresholds.

Tax exemptions apply only to the supplement portion, not to the basic wage itself, and they depend on meeting specific legal conditions. The question of whether social security contributions apply also needs to be examined separately; in some constellations, the tax-free supplement is nevertheless subject to social security contributions.

Practical tip:
If you are unsure how exactly tax and social security are calculated on your Zuschläge, you should:

  • contact your company’s HR or payroll department, or

  • consult a tax advisor.


5. How Is Zuschlag Calculated?

  1. Determine the basic hourly wage (Grundlohn/Stundenlohn)

    • The basic hourly wage is typically calculated by dividing the monthly gross salary by the contractual monthly working hours.

  2. Apply the supplement rate

    • The agreed percentage (e.g. 20 %, 25 %, 50 %) is applied to the basic hourly wage.

    • Example:

      • Basic hourly wage = €20

      • Night supplement = 25 %

      • Supplement per night hour = €20 × 0.25 = €5

      • Total hourly wage for that night hour = €20 + €5 = €25

  3. Combining several supplements

    • In practice, an employee may work at night and on a Sunday or public holiday at the same time.

    • In such cases, the question is whether night, Sunday and public holiday supplements can be cumulated.

    • Many collective agreements and works agreements contain provisions stating whether:

      • supplements are fully added,

      • partially combined, or

      • replaced by a single higher combined rate.

    It is therefore crucial to check the exact wording of the applicable collective agreement, works agreement or employment contract.


6. Responsibilities of Employers and Employees

6.1 Employer’s Responsibilities

  • Clear rules in advance:

    • Employers must provide clear and transparent information on which supplements apply, how high they are and under what conditions they are paid – ideally in the employment contract, in written company policies or in internal guidelines.

  • Compliance with laws and agreements:

    • If collective agreements or contracts stipulate certain Zuschläge, the employer is legally obliged to grant them.

  • Accurate recording of working time:

    • Employers must ensure that there is a reliable system for recording working hours (e.g. time clocks, electronic time tracking) so that night, Sunday and public holiday hours can be correctly documented.

6.2 Employee’s Responsibilities

  • Knowing and asserting one’s rights:

    • Employees have the right to claim the supplements that are provided for in their contracts or applicable collective agreements.

  • Checking records and payslips:

    • It is important that employees keep track of their own working hours and regularly check their payslips (Lohnabrechnung).

    • Any discrepancies should be addressed promptly with the employer or payroll department.

  • Cooperation with HR:

    • Open communication with HR and line managers can help clarify misunderstandings and resolve disputes regarding Zuschlag calculations.


7. Practical Tips for Employees

  • Review your employment contract:

    • Check whether there is a clause dealing with Zuschläge and whether it clearly sets out the applicable percentages and time periods (night, Sundays, public holidays).

  • Monitor your payslips:

    • Compare your payslips with your actual working hours, especially in weeks when you have worked nights or on Sundays/public holidays.

  • Know your collective agreement (if applicable):

    • If your workplace is covered by a collective agreement, make sure you know the relevant provisions or consult your works council (Betriebsrat) or trade union.

  • Ask questions early:

    • If you are unsure about how your supplements are calculated or taxed, raise the issue with your HR department or your supervisor as early as possible.

  • Seek legal support when necessary:

    • If there are ongoing problems, such as systematically missing or underpaid Zuschläge, it may be advisable to consult:

      • a specialist lawyer in labour law, or

      • your trade union.


8. Conclusion

Zuschläge for work at unusual times – whether night supplements (Nachtzuschlag), Sunday supplements (Sonntagszuschlag) or public holiday supplements (Feiertagszuschlag) – are a key component of employee protection in Germany. They are designed to compensate for the extra burden and the disruption of social and family life.

As there is no single federal law prescribing uniform percentages, collective agreements, works agreements and individual contracts play a central role in defining the precise amounts. Whether you are an employee or an employer, understanding these rules is crucial to ensure fairness, transparency and legal compliance in the workplace and to maintain motivation and productivity.

If you found this guide helpful, consider sharing it with colleagues or on social media so that more people become aware of their rights regarding Zuschlag in Germany.


* The editorial team behind this article strives to provide accurate information based on extensive research and multiple sources. However, errors and later changes in legislation or administrative practice cannot be completely ruled out. Please treat this article as an initial orientation only and always seek advice from the competent authorities or qualified professionals for binding and up-to-date information.


Share: