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

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.

Why is a Christmas bonus taxed so heavily?

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.

Do I have a legal right to a Christmas bonus?

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.

Are social contributions due on a Christmas bonus?

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.

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

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.

Do I get the high tax on the bonus back?

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.

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

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.

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

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).

How high is the TVöD annual bonus in 2026?

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.

Can a Christmas bonus be garnished?

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.

Does a Christmas bonus count for parental allowance?

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.

Is There a Right to a Christmas Bonus in Germany? | Christmas Bonus Calculator

For many employees in Germany a Christmas bonus is taken for granted. Yet there is no statute that requires it. Whether you are entitled depends only on what has been agreed with you or what has become established practice in your company. As of October 2026.

Five routes to a claim

1. Employment contract

If your contract says you receive a Christmas bonus or a 13th salary, you have a firm claim. The employer cannot cancel it unilaterally, not even in hard times. That requires your consent or a notice of change to your contract.

2. Collective agreement

Many collective agreements provide for an annual special payment. It applies if you are a member of the union that signed it and your employer is bound by it, or if your contract refers to the agreement. In the public sector this is the annual special payment under § 20 TVöD or TV-L.

3. Works agreement

Where there is a works council, a works agreement can regulate a Christmas bonus for all employees. It has direct effect like a contract (§ 77 (4) BetrVG).

4. Company practice

If the employer paid a Christmas bonus at least three years in a row without making clear that he does not want to be bound for the future, a claim arises from company practice (betriebliche Übung) according to the Federal Labour Court. This applies especially if the amount was the same each year.

The employer can prevent this with a clear voluntariness reservation with each payment, such as: "The payment is voluntary and does not create a claim for the future." Such a reservation must be clear and understandable. If the contract combines a voluntariness reservation with a revocation reservation, case law considers the clause contradictory and therefore invalid (§ 307 (1) BGB).

5. Equal treatment

If the employer pays a bonus to a group of employees, he may not exclude individuals without an objective reason. Comparable employees who get nothing can rely on the principle of equal treatment.

Part-time

Part-time employees may not be treated worse than full-time staff. They are entitled to a Christmas bonus at least in proportion to their working hours (§ 4 (1) TzBfG). If you work 30 instead of 40 hours, you get at least 75 % of a full-time employee's bonus. Mini-jobbers are included.

Parental leave, illness, maternity protection

Here the purpose of the bonus matters:

If it only rewards loyalty, you get the full amount even after long absences.
If it pays for work performed (for example a 13th salary), it may be reduced pro rata for periods without work, such as parental leave.
For sick days a reduction is only allowed if agreed, and by at most a quarter of average daily pay per sick day (§ 4a EntgFG).
Maternity protection periods may not lead to a reduction. The Federal Labour Court considers this unlawful sex discrimination.

Notice and leaving

If you leave during the year, a bonus that pays for work is due pro rata for the months worked. A pure loyalty bonus, by contrast, can be tied to a cut-off date, such as employment not under notice on 1 December. According to the Federal Labour Court, a special payment that also rewards work may not depend on employment continuing beyond the end of the year for which it is paid.

Whether you must return a bonus already paid after resigning is a separate question. The answer is in Paying back a Christmas bonus.

What to do if the bonus does not come

Check your contract, the collective agreement and notices about works agreements.
Collect payslips from previous years. They prove company practice.
Assert your claim in writing. Watch out for cut-off periods in the contract or collective agreement; they are often only three months.
Get advice from the works council, your union or a lawyer specialising in employment law.

What you keep net

When the bonus is paid, income tax and social contributions are deducted. With 3,000 € gross a month in tax class I, 563.50 € net remains of a 1,000 € bonus. Calculate your own value with the Christmas bonus calculator.

Sources: § 4 TzBfG, § 4a EntgFG, § 77 BetrVG, § 307 BGB (gesetze-im-internet.de), established case law of the Federal Labour Court on special payments. This article is not legal advice. As of October 2026.

Is There a Right to a Christmas Bonus in Germany?