Question 1

How much of a Christmas bonus do I keep after tax?

Accepted Answer

Usually between 45 and 65 %. Example for 2026: with 3,500 € gross a month, tax class I, no children and no church tax, a Christmas bonus of 1,750 € (half a month's salary) leaves 961.37 € net. Deducted are 408 € income tax and 380.63 € social security. In tax class III you keep 1,067.37 €, in tax class V only 801.37 €. The calculator above shows the exact amount for your details.

Question 2

Why is a Christmas bonus taxed so heavily?

Accepted Answer

A Christmas bonus is a non-recurring payment (sonstiger Bezug). Your employer calculates the income tax under § 39b (3) EStG: annual tax on the annual salary including the bonus minus annual tax without it. The bonus is therefore taxed at your marginal rate, not at the average rate of your salary. It is not taxed more than ordinary pay of the same amount, though. By the end of the year the result is the same as if the amount had been spread over twelve months.

Question 3

Do I have a legal right to a Christmas bonus?

Accepted Answer

No, no statute requires a Christmas bonus. A claim only arises from the employment contract, a collective agreement, a works agreement, company practice or the principle of equal treatment. Company practice means the employer paid it at least three times in a row without reservation. A valid voluntariness reservation with each payment prevents this. In the public sector there is the collectively agreed annual special payment.

Question 4

Are social contributions due on a Christmas bonus?

Accepted Answer

Yes, a Christmas bonus is a one-off payment of earnings (§ 23a SGB IV). Contributions are due as long as the pro rata annual contribution ceiling from January to the month of payment is not used up. In 2026 the ceiling is 5,812.50 € a month in health and long-term care insurance and 8,450 € in pension and unemployment insurance. If your monthly salary is already above it, no contributions are due on the bonus in that branch.

Question 5

Does it matter whether the bonus is paid in November or December?

Accepted Answer

Not for income tax, because it is calculated from the annual wage. For social contributions only if your salary is close to the contribution ceiling: in December the pro rata annual ceiling is one month larger, so more of the bonus may be subject to contributions. For most employees the result is the same.

Question 6

Do I get the high tax on the bonus back?

Accepted Answer

Not automatically, and usually it is not too high either. The method under § 39b (3) EStG gets the annual tax fairly right. You get a refund via your tax return, for example if your work expenses exceed 1,230 €, you did not work the whole year, or you are assessed jointly with a III/V or IV/IV combination. In tax class V too much is often withheld, which is balanced out in the joint assessment.

Question 7

Do I have to pay the bonus back if I resign?

Accepted Answer

Only if a valid repayment clause was agreed. According to the case law of the Federal Labour Court there are rules of thumb: up to 100 € no repayment obligation is allowed. Above 100 € but below one month's salary the clause may bind you until 31 March of the following year. From one month's salary a lock-in beyond 31 March until the next permissible notice date is possible. A bonus that also rewards work performed may not depend on employment continuing after the end of the year.

Question 8

Do I get a bonus while part-time, on parental leave or sick?

Accepted Answer

Part-time employees are entitled to a Christmas bonus at least in proportion to their working hours (§ 4 (1) TzBfG). Whether it is reduced during parental leave or long illness depends on the promise: if the bonus only rewards loyalty, you get the full amount. If it pays for work performed, it can be reduced pro rata. For sick days a reduction is only allowed if agreed and only to a limited extent (§ 4a EntgFG). The TVöD reduces the annual payment by one twelfth for each month without pay; parental leave until the end of the child's year of birth is exempt (§ 20 (4) TVöD).

Question 9

How high is the TVöD annual bonus in 2026?

Accepted Answer

From 2026 in the TVöD VKA (municipalities) a uniform 85 % of the average monthly pay for July, August and September. In the TVöD Bund (federal) 95 % (E 1–8), 90 % (E 9a–12) and 75 % (E 13–15). In the TV-L (states) between 32.53 % and 88.14 % depending on the pay group. It is paid with the November salary. Example: 4,200 € gross a month × 85 % = 3,570 € gross, of which about 1,887 € net remains in tax class I without children.

Question 10

Can a Christmas bonus be garnished?

Accepted Answer

Partly. Christmas payments are exempt up to half of the monthly exemption limit, rounded up to the next full 10 €. From 1 July 2026 that is 795 € (§ 850a No. 4 ZPO). The rest is added to the month's net income and falls under the garnishment table.

Question 11

Does a Christmas bonus count for parental allowance?

Accepted Answer

No. Income treated as a non-recurring payment for wage tax purposes is disregarded when parental allowance is calculated (§ 2c (1) sentence 2 BEEG). A Christmas bonus therefore does not increase parental allowance, even if it was paid in the assessment period.

Guide: Christmas Bonus Calculator

Christmas Bonus 2026 in Germany: How Much You Keep After Tax

Is There a Right to a Christmas Bonus in Germany?

Paying Back a Christmas Bonus: What Repayment Clauses May Require

Christmas Bonus and Tax Class: Why So Much Tax Is Deducted

Annual Bonus in the German Public Sector (TVöD, TV-L): What You Get Net

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