Your normal salary without the bonus. Tap to type · drag sideways to adjust.
Type an amount or choose the share of your monthly salary below.
That is % of your monthly salary.
Most common value in the private sector
Tax class , living in , church tax, children.
Relevant for salaries close to the contribution ceiling: social security is only due up to the pro-rata annual ceiling up to this month (Section 23a SGB IV).
Childless people under 23 pay less long-term care insurance.
Your net christmas bonus
€1,153.25
€1,153.25Of €2,100.00 gross you keep €1,153.25 net – deductions amount to 45.1%.
What you can do
Deductions of 45.1% apply to your christmas bonus
Bonuses are taxed as other remuneration: income tax is the difference between the annual tax with and without the bonus. That is why the deduction is often higher than on your normal salary.
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.
Difference method (§ 39b (3) EStG): annual income tax with the christmas bonus minus annual income tax without it. Social contributions up to the contribution ceiling.
Legal basis: § 39b (3) EStG, 2026 tax algorithm, 2026 social insurance.
Christmas Bonus Calculator by Rechnerzentrale(opens in a new tab)2026 values