Current for 2026•As of: July 2026

Christmas Bonus Calculator Calculate Net Amount.

Calculate your net Christmas bonus by tax class – as a percentage of salary or a fixed amount

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Christmas Bonus Calculator

Enter your gross Christmas bonus or estimate it as a percentage of your monthly salary – calculate the net payout by tax class.

Entry-level salary

0 EUR15,000 EUR
%
0 %150 %

Tax details

9% church tax

Personal details

0 10

Childless people under 23 pay less long-term care insurance

No legal entitlement

A Christmas bonus is not required by German law. Whether and how much is paid depends on your collective bargaining agreement, company agreement, or employment contract. Under TVöD (currently 85 % annual special payment), it also replaces holiday pay. This calculator provides an estimate based on typical rates — not tax or legal advice.

Net Christmas bonus

€1,153.25

€2,100.00 gross

Breakdown of the gross amount

  • Net(54.9 %)€1,153.25
  • Income tax(23.3 %)€490.00
  • Social security(21.8 %)€456.75
Gross Christmas bonus€2,100.00
./. Income tax− €490.00
./. Solidarity surcharge− €0.00
./. Social security− €456.75
Net Christmas bonus€1,153.25

Important note

These calculations are for non-binding information only and do not replace professional tax advice. All information without guarantee. Learn more

Christmas bonus: no legal entitlement, but widespread

Basis, prevalence and typical amount

A Christmas bonus is not required by law in Germany. An entitlement only arises if it results from a collective bargaining agreement, a company agreement, or the individual employment contract. In exceptional cases, "company practice" can also establish an entitlement if an employer has made the payment unconditionally for at least three consecutive years.

Even so, Christmas bonuses are widespread: according to the WSI collective bargaining archive, around 51% of all employees in Germany receive a Christmas bonus — 77% with collective bargaining coverage, only 41% without a collective agreement.

Annual special payment under TVöD (German public sector)

In the German public sector, the Christmas bonus is officially called the annual special payment ("Jahressonderzahlung", § 20 TVöD). Since the 2005 collective agreement reform, this also includes the former holiday pay — both payments were combined into a single special payment made in November.

TVöD-VKA annual special payment from 2026

Standard rate: 85%
For all pay groups EG 1–15, uniform from 2026
Special sections B/K: 90%
Hospitals, care and support facilities
Payout: November
Entitlement requires employment on 1 December; pro-rated for partial years

How much is a Christmas bonus usually?

In the private sector, the Christmas bonus is usually paid as a percentage of the monthly salary — 50–70% is typical, and 60–80% in industries with strong collective bargaining. According to Destatis, the average amount in 2024 was around €2,987 gross.

Example collectively agreed Christmas bonuses by industry (middle pay grades)

  1. Chemical industry, North Rhine: ≈ €4,235
  2. Energy supply, North Rhine-Westphalia: ≈ €4,113
  3. Confectionery industry, Baden-Württemberg: ≈ €3,900
  4. Textile industry, Westphalia/Osnabrück: ≈ €3,751
  5. Private banking sector: ≈ €3,719
  6. Deutsche Bahn: ≈ €3,399
  7. Agriculture, Bavaria: ≈ €250

How the Christmas bonus is taxed

A Christmas bonus is taxed as "other remuneration" (§ 39b para. 3 EStG) — unlike the regular monthly salary. Income tax is calculated using the annual table with the difference method: the employer calculates the annual income tax once without and once with the special payment — the difference is the tax attributable to the Christmas bonus. As a result, a special payment tends to be taxed more heavily than the same amount paid as regular salary, because it is added on top within the tax progression.

Important: The one-fifth rule (§ 34 EStG), which applies e.g. to severance payments, does not apply to a Christmas bonus. In addition to income tax — unlike a severance payment — social security contributions (health, pension, unemployment and long-term care insurance) also apply.

Example: €4,000 monthly gross salary, tax class 1, €2,500 Christmas bonus

Example: €4,000 monthly gross salary, tax class 1, €2,500 Christmas bonus
ItemAmount
Gross Christmas bonus€2,500.00
Income tax (difference method)− €618.00
Social security− €543.75
Net Christmas bonus≈ €1,338.25

Note: This calculator provides an estimate based on typical rates and the statutory rules for other remuneration. Whether and how much Christmas bonus is paid is determined solely by your collective bargaining agreement, company agreement, or employment contract. For a binding calculation, please contact your payroll department or a tax advisor.

Frequently asked questions about the Christmas bonus

Entitlement, amount and taxation explained

No. There is no statutory entitlement to a Christmas bonus in Germany. An entitlement only arises if it results from a collective bargaining agreement, a company agreement, or the individual employment contract – or, in exceptional cases, from "company practice" if the employer has paid it unconditionally for at least three consecutive years.

A Christmas bonus is taxed as "other remuneration" (§ 39b para. 3 EStG) and calculated using the annual table with the difference method: the employer determines the income tax on the expected annual salary once without and once with the Christmas bonus – the difference is the tax on the special payment. This usually leads to a higher deduction rate than for the regular monthly salary, because the special payment is added "on top" within the tax progression. The one-fifth rule (relevant e.g. for severance payments) does not apply here.

Under TVöD there is no separate Christmas bonus anymore, but rather the annual special payment under § 20 TVöD. From 2026 it is a uniform 85% of the average table salary for the months of July to September (exception: special sections B and K, where it is 90%). It is paid out in November; employees who are employed on 1 December are entitled to it.

No. Since the 2005 TVöD reform, the former holiday pay was merged with the Christmas bonus into a single annual special payment, paid out in November.

According to the WSI collective bargaining archive, around 51% of all employees receive a Christmas bonus in 2025 (77% with collective bargaining coverage, only 41% without). The average amount is around €2,700 gross, with 50–70% of a monthly salary being typical. The range varies widely by industry.

This depends on any repayment clause in the employment or collective agreement. Under case law, such clauses are only valid under certain conditions (e.g. a reasonable commitment period, clear wording). Without such a clause, there is generally no obligation to repay. If in doubt, check your own employment contract or seek employment law advice.

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