How much of your Christmas bonus (Weihnachtsgeld) do you keep? The calculator deducts income tax, solidarity surcharge, church tax and social contributions just like your German payslip: as a non-recurring payment with the 2026 values.
Your regular gross salary per month, without the bonus.
equals €1,750.00 gross
For example holiday pay or a premium. Raises the annual wage and uses up room below the contribution ceiling. Otherwise 0.
Children with a child allowance. Affects solidarity surcharge, church tax and long-term care insurance.
Average 2026: 2.9 %. You find the exact rate on your health insurer's website.
Net Christmas bonus
€961.37
of €1,750.00 gross you keep 54.9 %
Payout in November
€3,294.62
€2,333.25 monthly net + €961.37 net bonus
45.1 % of the bonus is deducted, 33.3 % of your regular salary. That is not a tax penalty: every additional euro is taxed at your marginal rate.
Annual wage without the bonus
12 × €3,500.00 = €42,000.00
Income tax from the annual table
on €42,000.00: €4,866.00 · on €43,750.00 (with bonus): €5,274.00
Income tax on the bonus (§ 39b (3) EStG)
€5,274.00 − €4,866.00 = €408.00
Solidarity surcharge and church tax
Surcharge €0.00, church tax €0.00 (each based on the income tax on the bonus)
Social contributions (§ 23a SGB IV)
Employee shares on the part subject to contributions: €380.63
LSt = income tax from the annual table, J = expected annual wage without the bonus, W = gross Christmas bonus. The flat-rate pension and insurance allowance and the standard allowances are part of the annual table.
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Kaffee ausgeben ☕With your details (€3,500.00 gross a month, tax class I). The table updates with every input.
| Gross | Taxes | Social security | Net | kept |
|---|---|---|---|---|
| €250.00 | €58.00 | €54.38 | €137.62 | 55.0 % |
| €500.00 | €116.00 | €108.75 | €275.25 | 55.1 % |
| €1,000.00 | €232.00 | €217.50 | €550.50 | 55.1 % |
| €1,500.00 | €349.00 | €326.25 | €824.75 | 55.0 % |
| €1,750.00½ salary | €408.00 | €380.63 | €961.37 | 54.9 % |
| €2,000.00 | €467.00 | €435.00 | €1,098.00 | 54.9 % |
| €3,000.00 | €704.00 | €652.50 | €1,643.50 | 54.8 % |
| €3,500.001 salary | €823.00 | €761.25 | €1,915.75 | 54.7 % |
Same gross, same social contributions – only the income tax changes.
| Tax class | Taxes | Net |
|---|---|---|
| I(yours) | €408.00 | €961.37 |
| II | €387.00 | €982.37 |
| III | €302.00 | €1,067.37 |
| IV | €408.00 | €961.37 |
| V | €568.00 | €801.37 |
| VI | €578.00 | €791.37 |
A Christmas bonus is voluntary unless it is in your employment contract, a collective agreement or a works agreement. If the employer paid it three years in a row without reservation, a claim usually arises from company practice.
Read moreUp to 100 € no repayment may be demanded. Below one month's salary a clause binds you until 31 March at most, from one month's salary until the next notice date after that.
Read moreIn the TVöD the Christmas bonus is called the annual special payment: from 2026, 85 % of monthly pay for municipal employees, paid with the November salary.
Go to the public sector salary calculatorUp to 795 € a Christmas bonus cannot be garnished (§ 850a No. 4 ZPO, from 1 July 2026). Only the rest counts as garnishable income.
Go to the wage garnishment calculatorThe calculation follows the official 2026 wage tax flowchart for non-recurring payments and the contribution rules for one-off payments, simplified for employees working all year with a constant salary. Tax allowances on your wage tax record, the factor method, private health insurance and mini-jobs are not covered. Your payslip is what counts. All information without guarantee.
As of October 2026. Values for the year 2026.
Check how much tax you get back with your tax return
Tax, social contributions, entitlement and repayment explained.
FeaturedWhy often only a little over half of the Christmas bonus reaches your account: income tax via the annual table, social contributions up to the ceiling, worked examples and tips. As of October 2026.
No statute requires a Christmas bonus. A claim arises from the employment contract, a collective agreement, a works agreement, company practice or equal treatment. Plus: part-time, parental leave, notice.
You resign after Christmas and are asked to return the bonus? Only with a valid clause. The rules of thumb from case law on lock-in periods, cut-off dates and the de minimis limit.
Tax class I, III or V: how much the tax on a Christmas bonus varies, why switching tax class shortly before hardly helps and how to get overpaid tax back.
In the German public sector the Christmas bonus is called the annual special payment. 2026 percentages, calculation basis, payment with the November salary and worked net examples.
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