Employees who get it
51%
WSI, 2025
With a Tarifvertrag
77%
without: 41%
Tarif amounts, 2025
€250 to €4,235
by industry
You typically keep
54%
on €45,000
Hans-Böckler-Stiftung (WSI Lohnspiegel) and 2026 tax and social insurance rates, checked 7 October 2026.
Work out your Weihnachtsgeld netto
Your salary and bonus, every deduction line by line.
Who is entitled to Weihnachtsgeld
Weihnachtsgeld is a voluntary benefit unless something makes it binding. Check, in this order:
- Your Tarifvertrag. Most collective agreements set a Jahressonderzahlung, often a percentage of a month's pay. It's the main reason 77% of employees covered by one get Weihnachtsgeld, against 41% without (WSI).
- Your employment contract or a Betriebsvereinbarung with your works council.
- Betriebliche Übung. Three payments in a row, without a clear statement that they're voluntary, can create a right to the next one.
- Equal treatment. An employer can't leave you out of a bonus it pays to comparable colleagues without an objective reason.
If none applies, your employer can decide each year whether to pay and how much.
Weihnachtsgeld netto: what you keep
The bonus is taxed as a sonstiger Bezug: your employer works out your annual income tax with and without it and withholds the difference, so it's taxed at your marginal rate. Social insurance adds about 21% until your earnings reach the year's ceilings. PayMetric Labs' own calculation, Steuerklasse I, no church tax, no children:
| Salary and bonus | Lohnsteuer + Soli | Social insurance | You keep |
|---|---|---|---|
| €30,000, €1,000 bonus | €206 | €218 | €577 (58%) |
| €45,000, €2,000 bonus | €480 | €435 | €1,085 (54%) |
| €60,000, €2,500 bonus | €684 | €544 | €1,272 (51%) |
| €75,000, €3,000 bonus | €1,055 | €318 | €1,627 (54%) |
| €110,000, €5,000 bonus | €2,350 | €0 | €2,650 (53%) |
Above €69,750 the bonus pays no health or care contributions, and above €101,400 none at all, so higher earners can keep a similar or larger share even though the tax rate is higher. With church tax, take off another 8% or 9% of the Lohnsteuer.
Repayment, sickness and changing jobs
Repayment clauses. If your contract ties the bonus to staying, the Federal Labour Court limits how long: no tie for a bonus up to €100, until 31 March of the next year for more than €100 but less than a month's pay, and until 30 June for a month's pay or more. A bonus that is pay for work done, rather than a reward for loyalty, can't be clawed back.
Joining or leaving mid-year. A bonus that is pay for work is usually prorated. One that rewards loyalty can require you to be employed on a cut-off date. Read the clause: the wording decides which it is.
Sickness. An employer can cut a special payment by up to a quarter of your average daily pay for each sick day, but only if that's agreed in advance (§ 4a EntgFZG).
Before your November payslip
- Find the clause: Tarifvertrag, contract or Betriebsvereinbarung. It decides the amount, the cut-off date and any repayment rule.
- Expect about half of the gross in your account, more if you earn above the contribution ceilings.
- Planning parental leave? Weihnachtsgeld doesn't raise your Elterngeld, because one-off payments are left out of its base.
- On a Minijob, check the bonus won't take you over €7,236 for the year.
- Married in classes III and V? The class V partner's bonus is withheld heavily; the annual tax return evens it out.
Weihnachtsgeld 2026: questions
Am I entitled to Weihnachtsgeld?
Only if something gives you the right: your employment contract, a collective agreement (Tarifvertrag), a works agreement, or a habit. There's no general legal entitlement. In 2025, 51% of employees received it, rising to 77% of those covered by a collective agreement (WSI).
What is betriebliche Übung?
If your employer pays Weihnachtsgeld three years in a row without saying it's voluntary and can be stopped, you can acquire a right to it. A clear voluntariness clause (Freiwilligkeitsvorbehalt) on each payment prevents that, but a vague or contradictory one in a standard contract often doesn't hold up.
How much of my Weihnachtsgeld will I get net?
Usually about half. On a €45,000 salary, a €2,000 bonus leaves €1,085 in Steuerklasse I without church tax: €480 goes in Lohnsteuer and €435 in social insurance. Our Weihnachtsgeld calculator works it out for your salary.
Do I have to pay it back if I resign?
Only if your contract or agreement has a valid repayment clause, and then only within limits set by the Federal Labour Court. A bonus up to €100 can't be clawed back. Above €100 and below a month's pay, you can be bound until 31 March of the next year; from one month's pay, until 30 June. A bonus that is simply part of your pay for work done can't be clawed back at all.
I joined or left during the year. Do I get the full amount?
It depends on what the bonus rewards. If it's pay for work, you usually get a pro-rata share for the months you worked. If it rewards loyalty and has a valid cut-off date (Stichtagsklausel), for example being employed on 1 December, you may get nothing. Your contract or collective agreement decides.
Can my employer cut Weihnachtsgeld because I was sick?
Yes, if it's agreed in advance. The law allows a cut of up to a quarter of your average daily pay for each day of sickness (§ 4a EntgFZG). Without an agreement, sickness doesn't reduce it.
Does Weihnachtsgeld count for Elterngeld or Krankengeld?
Not for Elterngeld: one-off payments like Weihnachtsgeld are left out of the income it's based on, so a bonus doesn't raise it. For Krankengeld, one-off payments from the previous 12 months are added in, so it does help there.
I'm on a Minijob. Does Weihnachtsgeld count?
Yes. It counts towards the €603-a-month limit for 2026, which is checked over the year (€7,236). A bonus that takes you over that can end your Minijob status, so check the total before agreeing to it.
Methodology and limits
Survey figures are from the Hans-Böckler-Stiftung's WSI Lohnspiegel analysis (2025). Tax follows § 39b Abs. 3 EStG and social insurance § 23a SGB IV with the 2026 ceilings. Repayment limits follow Federal Labour Court case law (BAG, 21 May 2003, 10 AZR 390/02). Checked 7 October 2026.
Net figures are PayMetric Labs' own calculation from our German tax engine for a full year in Steuerklasse I with the average health insurance add-on. Your employer's payroll can differ slightly. General information, not legal or tax advice.