Is there a right to a night shift premium?
Where no collective agreement applies, the German Working Hours Act requires either a reasonable number of paid days off or a reasonable premium for night work (§ 6 para. 5 ArbZG). It does not set fixed percentages – those are usually found in the collective agreement.
Tax-free premiums under § 3b EStG
Premiums for Sunday, holiday or night work are tax-free up to these rates of the base wage:
| Time | Tax-free up to |
|---|---|
| Night work 8 PM to 6 AM | 25% |
| Midnight to 4 AM, if work began before midnight | 40% |
| Sunday work | 50% |
| Holiday work (also Dec. 31 from 2 PM) | 125% |
| Dec. 24 from 2 PM, Dec. 25 and 26, May 1 | 150% |
Worked example: night shift from 10 PM to 6 AM
Base wage €15 per hour, night shift from 10 PM to 6 AM on a weekday, premiums at the tax-free rates:
- 10 PM–midnight: 2 hours × 25% × €15 = €7.50
- Midnight–4 AM: 4 hours × 40% × €15 = €24.00 (work began before midnight)
- 4–6 AM: 2 hours × 25% × €15 = €7.50
- Premium for the shift: €39.00
Tax-free and exempt from social security are not the same
For tax exemption, the base wage counts at no more than €50 per hour. The premiums are exempt from social security contributions only as far as the base wage does not exceed €25 per hour (§ 1 para. 1 sentence 1 no. 1 SvEV).