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🇩🇪Germany 13th Salary Calculator

In Germany, additional annual payments (13. Gehalt, Weihnachtsgeld, and Urlaubsgeld) are governed by collective bargaining agreements (Tarifvertrag) or work agreements, typically split between summer holiday pay and year-end Christmas remuneration.

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13th Salary & Holiday Pay (Tarifvertrag / Betriebsvereinbarung)EUR (€)

In Germany, additional annual payments (13. Gehalt, Weihnachtsgeld, and Urlaubsgeld) are governed by collective bargaining agreements (Tarifvertrag) or work agreements, typically split between summer holiday pay and year-end Christmas remuneration.

Compensation & Service Period

€
€ 500€ 15,000
Full 12/12 months (complete annual entitlement)
months
1 months12 months
€
€ 0€ 7,500
Statutory Rule & Tax Treatment

Treated as other remuneration (Sonstige Bezüge) subject to statutory social security (~20.5% employee share) and progressive wage tax (Lohnsteuer).

Formula: Annual Bonuses = €4,000 × (12/12) = €4,000; split into holiday pay (summer) and Christmas bonus (year-end). Deductions are the extra social security and wage tax caused by the bonus on top of a €48,000 annual salary (tax class I).

Net Take-Home Entitlement12/12 Months Pro-Rata
€2,134EUR
Total Gross Entitlement
€4,000
Taxes & Social Deductions
-€1,866
1ST INSTALLMENTNo Deductions
Holiday Allowance (Urlaubsgeld - Summer)
€1,067

Advance payment paid gross without social security or tax withholdings.

2ND INSTALLMENTTaxes Deducted
Christmas Bonus (Weihnachtsgeld - Nov/Dec)
€1,067

Final balance after statutory tax and social security withholdings.

Detailed Payment Breakdown

Total Gross Annual Bonuses (13. Gehalt)
Summer holiday pay + Christmas bonus
€4,000
Summer Holiday Pay Net (Urlaubsgeld)
First installment disbursed in summer
€1,067
Christmas Bonus Net (Weihnachtsgeld)
Second installment disbursed in November/December
€1,067
Statutory Social Security on Bonus
Pension 9.3%, Health ~8.75%, Care 2.4%, Unemployment 1.3% (up to contribution ceilings)
€870
Wage Tax & Soli on Bonus (Sonstige Bezüge)
Marginal Lohnsteuer: annual tax with bonus minus annual tax without bonus
€996

13th Salary & Holiday Pay (Tarifvertrag / Betriebsvereinbarung)

Treated as other remuneration (Sonstige Bezüge) subject to statutory social security (~20.5% employee share) and progressive wage tax (Lohnsteuer).

Frequently Asked Questions

How is the 13th salary calculated in Germany?

In Germany, additional annual payments (13. Gehalt, Weihnachtsgeld, and Urlaubsgeld) are governed by collective bargaining agreements (Tarifvertrag) or work agreements, typically split between summer holiday pay and year-end Christmas remuneration.

How is the 13th salary taxed in Germany?

Treated as other remuneration (Sonstige Bezüge) subject to statutory social security (~20.5% employee share) and progressive wage tax (Lohnsteuer).