In the German public sector there is no "Christmas bonus" any more but an annual special payment (Jahressonderzahlung). It is paid with the November salary and guaranteed by collective agreement. New percentages apply in the TVöD from 2026. Here is how high the payment is and what you keep net. As of October 2026.
The 2026 percentages
The annual special payment is a percentage of monthly pay. With the collective agreement of April 2025 the TVöD rates were raised from calendar year 2026:
| Agreement | Pay group | Rate 2026 |
|---|---|---|
| TVöD VKA (municipalities) | all | 85 % |
| TVöD Bund (federal) | E 1–8 | 95 % |
| TVöD Bund | E 9a–12 | 90 % |
| TVöD Bund | E 13–15 | 75 % |
| TV-L (federal states) | E 1–4 | 87.43 % |
| TV-L | E 5–8 | 88.14 % |
| TV-L | E 9a–11 | 74.35 % |
| TV-L | E 12–13 | 46.47 % |
| TV-L | E 14–15 | 32.53 % |
Different rates apply in some areas, such as hospitals and care under the TVöD VKA.
Calculation basis and payment
The basis is the average monthly pay for July, August and September (§ 20 (3) TVöD). Irregular components such as overtime pay do not count. You are entitled if you are employed on 1 December. It is paid with the November salary (§ 20 (5) TVöD).
For each month without a pay entitlement the payment is reduced by one twelfth. There are exceptions, for example for months of maternity protection and for parental leave until the end of the calendar year in which the child was born (§ 20 (4) TVöD). Part-time employees receive a pro rata payment.
What you keep net: two examples
For tax purposes the annual special payment is a non-recurring payment. The employer calculates the income tax with the annual tax method, and social contributions are due in full up to the contribution ceiling. It is the same calculation as for a Christmas bonus in the private sector; details in Christmas bonus 2026: how much you keep.
Example 1: TVöD VKA, 4,200 € monthly pay, tax class I, no children
| Item | Amount |
|---|---|
| Annual special payment (85 % of 4,200 €) | 3,570.00 € |
| Income tax | − 907.00 € |
| Social contributions | − 776.48 € |
| Net | 1,886.52 € |
Example 2: TVöD VKA, 3,200 € monthly pay, tax class III, two children
Here the payment is 2,720 €. 430 € income tax and 568.48 € social contributions are deducted, leaving 1,721.52 € net. Long-term care insurance is slightly cheaper with two children under 25.
With church tax the net amount falls by 8 or 9 % of the income tax on the payment.
On the November payslip
Because salary and annual payment are paid together, the November payslip is much higher than usual. In example 1 the regular monthly net of about 2,713 € is topped up by 1,886.52 €, a little over 4,599 € in total.
Your value
Enter the percentage and your monthly pay in the Christmas bonus calculator. The public sector salary calculator shows your table pay by pay group and step and includes the annual special payment automatically.
Sources: § 20 TVöD and § 20 TV-L; TVöD collective agreement of 6 April 2025 for federal and municipal employees; TV-L rates per amending agreement No. 14; § 39b (3) EStG and § 23a SGB IV on gesetze-im-internet.de. As of October 2026.