Annual bonus 2026: what has changed
For many public sector employees in Germany, the annual bonus is the most important payday after the regular salary. Colloquially it is still often called Christmas pay; it is regulated in § 20 of the TVöD and TV-L. 2026 is a special year: the TVöD applies the higher rates from the agreement of 6 April 2025 for the first time. In the TV-L, on the other hand, the rates remain unchanged.
The rates at a glance
| Pay groups | TVöD VKA | TVöD Federal | TV-L |
|---|---|---|---|
| E 1–4 | 85% | 95% | 87.43% |
| E 5–8 | 85% | 95% | 88.14% |
| E 9a–11 | 85% | 90% | 74.35% |
| E 12 | 85% | 90% | 46.47% |
| E 13 | 85% | 75% | 46.47% |
| E 14–15 | 85% | 75% | 32.53% |
For municipalities there is no longer any staggering: all pay groups receive 85%. Previously the rates were 84.51% in E 1 to 8, 70.28% in E 9a to 12 and 51.78% in E 13 to 15. Graduate professions in particular benefit considerably. Municipal hospitals and care facilities have different rates of 90% (E 1 to 8) and 85% (E 9a to 15).
At federal level the payment remains staggered, but higher than before: 95% in E 1 to 8, 90% in E 9a to 12 and 75% in E 13 to 15.
How the annual bonus is calculated
The basis is the average monthly pay paid in July, August and September. Separately paid overtime and performance bonuses do not count. The percentage depends on the pay group on 1 September. You are entitled if you are employed on 1 December.
For each calendar month without entitlement to pay, the payment is reduced by one twelfth. Exceptions apply, among others, to maternity protection and to parental leave in the child's year of birth. It is paid with the November salary.
Three examples
TVöD VKA, E 9b, step 3: 85% of €4,203.56 gives €3,573.03 gross.
TVöD Federal, E 13, step 5: 75% of €6,727.38 gives €5,045.54 gross.
TV-L, E 11, step 3: 74.35% of €4,748.43 gives €3,530.46 gross.
For part-time work the annual bonus is paid pro rata, because the monthly pay is already pro rata. If your working time changed during the assessment period, the average of the three months applies.
What is left net?
The annual bonus is a one-off payment taxed together with the annual salary. Because it comes on top of regular income, a higher marginal tax rate applies. Social contributions are also due as long as the contribution ceilings are not reached. In the example E 9b, step 3 under the TVöD VKA, about €1,915 of the €3,573 gross is left net in tax class I, i.e. a little more than half.
Time instead of money
New in the TVöD is an option: employees can convert part of the annual bonus into up to three additional days off. This applies generally at federal level and, for municipalities, to administration, savings banks, airports and waste management. The value of the days off is calculated on an hourly basis. Those who use the option receive correspondingly less money in November.
Calculate your payment now
In the public sector salary calculator you can see the rate, the gross amount and the estimated net amount of the annual bonus for your pay group and step. How your salary is made up overall is explained in our guide to pay groups and steps.