Overtime Payout Calculator 2026 by Rechnerzentrale

Your overtime hours

Hours per month. Tap to type · drag sideways to adjust.

Premium

Type of overtime

Mon–Sat, 6 am–8 pm: premiums are fully taxable.

My gross salary: € per month at hours per week, tax class , living in , church tax, children.

More details35 years

Age

years

Simulate announced tax exemptionAssumption for an announced plan (coalition agreement), not the text of a law or draft bill. Premiums for work beyond full time would be income-tax-free up to 25% of base pay, but subject to social contributions.

Your overtime net pay

for 10 hrs

€139.18

Of €288.68 gross for 10 overtime hours you keep €139.18 – that is €13.92 net per overtime hour.

Payout compared with time off in lieu−€48.86

Time off in lieu is worth more: time off in lieu would be 12.5 hrs off, worth €188.04 net.

Overtime gross pay

€288.68

Income tax (30.6%)

− €88.45

Social contributions

− €61.06

Net pay

€139.18

Hourly wage (base pay): €23.09
with 25% premium: €28.87

Net pay by premium

What remains of 10 overtime hours with different premiums. Tap a row.

How this was calculated

Hourly wage = monthly salary ÷ (weekly hours × 4.33).
Overtime is taxed in simplified form at your marginal tax rate.
Night, Sunday and holiday premiums can be tax-free (§ 3b EStG), based on at most €50 base pay per hour.
Time off in lieu is tax-neutral: value = net hourly wage × hours off (premium included as time).
Announced, no law yet: overtime premiums beyond full time tax-free – can be simulated as an assumption under “More details” (up to 25% of base pay).

Legal basis: § 3b EStG, § 1 SvEV, Working Hours Act, 2026 income tax. Simplified calculation.

Overtime Payout Calculator 2026 by Rechnerzentrale(opens in a new tab)2026 values