Germany tax-free premiums 2026 for Sunday, holiday and night work

API All tax-free premium rates and base pay limits as REST API, JSON and CSV, with their legal basis.

In 2026, premiums for night work stay tax-free up to 25% of base pay, for Sunday work up to 50% and for holiday work up to 125%, and up to 150% on Christmas, on May 1 and on Christmas Eve from 2 p.m. (§ 3b EStG). Base pay counts at most at €50 per hour. The premiums are only free of social security contributions to the extent that they are based on a base pay of at most €25 per hour (§ 1 Abs. 1 Satz 1 Nr. 1 SvEV).

Which days are public holidays in each state is shown in the public holidays dataset. For the premiums, Easter Sunday and Whit Sunday count as holidays in all states.

Last checked against the sources on September 24, 2026. Next expected change: only if the law changes.

REST /v1/hr/sfn-zuschlaegeMCP hr_sfn_zuschlaegeCLI qk sfn-zuschlaege

The maximum rates up to which premiums for Sunday, holiday and night work (SFN-Zuschläge) stay tax-free, with the special cases midnight to 4 a.m., Christmas Eve and New Year's Eve from 2 p.m., Christmas and May 1. Plus the base pay (Grundlohn) limits of €50 per hour for tax and €25 for social security. With a base pay, the API calculates the tax-free and contribution-free amounts per hour.

Valid on September 25, 2026

Night work from 8 p.m. to 6 a.m.: 25%
Sunday work: 50%
Work on public holidays and on December 31 from 2 p.m.: 125%

Source: § 3b EStG, R 3b LStR, § 1 Abs. 1 Satz 1 Nr. 1 SvEV
License: Values from official works (§ 5 UrhG). Use of the compilation under the Quellenkontor terms of use.
Updates: when the law changes
Coverage: Germany, from 2015

A value doesn't match the official source? Report an error. We check against the primary source and document every correction in the changelog.

Related solutions: For payroll software and payroll providers

api.quellenkontor.dev/v1/hr/sfn-zuschlaege?datum=2026-12-24&grundlohn_stunde=22.5

Zur API-Doku →

curl "https://api.quellenkontor.dev/v1/hr/sfn-zuschlaege?datum=2026-12-24&grundlohn_stunde=22.5" \
  -H "Authorization: Bearer $QK_KEY"

import { Quellenkontor } from "@quellenkontor/sdk";

const qk = new Quellenkontor(process.env.QK_KEY);
const daten = await qk.hr.sfnZuschlaege({ datum: "2026-12-24", grundlohn_stunde: 22.5 });

import os
from quellenkontor import Quellenkontor

qk = Quellenkontor(api_key=os.environ["QK_KEY"])
daten = qk.hr.sfn_zuschlaege(datum="2026-12-24", grundlohn_stunde=22.5)

$ qk sfn-zuschlaege --datum 2026-12-24 --grundlohn-stunde 22.5

{
  "name": "hr_sfn_zuschlaege",
  "arguments": {
    "datum": "2026-12-24",
    "grundlohn_stunde": 22.5
  }
}

This is how an agent calls the tool. Server setup is described in the MCP docs.

Antwort200 OK · JSON

{
  "datensatz": "sfn-zuschlaege",
  "datum": "2026-12-24",
  "vorlaeufig": false,
  "werte": {
    "nachtarbeit": 25,
    "nachtarbeit_0_bis_4_uhr": 40,
    "sonntagsarbeit": 50,
    "feiertagsarbeit": 125,
    "weihnachten_und_1_mai": 150,
    "grundlohn_hoechstbetrag_steuer": 50,
    "grundlohn_hoechstbetrag_sv": 25
  },
  "bestandteile": [
    {
      "id": "nachtarbeit",
      "name": "Nachtarbeit von 20 bis 6 Uhr",
      "gruppe": "Nacht",
      "einheit": "prozent",
      "wert": 25,
      "gueltig_ab": "2015-01-01",
      "gueltig_bis": null,
      "rechtsgrundlage": "§ 3b Abs. 1 Nr. 1 und Abs. 2 Satz 2 EStG",
      "quelle": {
        "titel": "§ 3b EStG (Steuerfreiheit von Zuschlägen für Sonntags-, Feiertags- oder Nachtarbeit)",
        "url": "https://www.gesetze-im-internet.de/estg/__3b.html"
      },
      "hinweis": "Höchstsatz in Prozent des Grundlohns. An Sonn- und Feiertagen wird der Nachtsatz zum Sonntags- oder Feiertagssatz hinzugerechnet (R 3b Abs. 3 LStR).",
      "naechster_wert": null
    },
    {
      "id": "nachtarbeit_0_bis_4_uhr",
      "name": "Nachtarbeit von 0 bis 4 Uhr, wenn die Arbeit vor 0 Uhr aufgenommen wurde",
      "gruppe": "Nacht",
      "einheit": "prozent",
      "wert": 40,
      "gueltig_ab": "2015-01-01",
      "gueltig_bis": null,
      "rechtsgrundlage": "§ 3b Abs. 3 Nr. 1 EStG",
      "quelle": {
        "titel": "§ 3b EStG (Steuerfreiheit von Zuschlägen für Sonntags-, Feiertags- oder Nachtarbeit)",
        "url": "https://www.gesetze-im-internet.de/estg/__3b.html"
      },
      "hinweis": "Gilt statt der 25 Prozent nur für die Stunden von 0 bis 4 Uhr und nur, wenn die Nachtarbeit vor 0 Uhr begonnen hat.",
      "naechster_wert": null
    }
  ],
  "hinweise": [
    "Heiligabend ist kein gesetzlicher Feiertag. Der Satz von 150 Prozent gilt erst ab 14 Uhr (§ 3b Abs. 1 Nr. 4 EStG), vorher nur der Sonntags- oder Nachtsatz, wenn er zutrifft."
  ],
  "lizenz": "Werte aus amtlichen Werken (§ 5 UrhG). Nutzung der Zusammenstellung nach den Nutzungsbedingungen von Quellenkontor.",
  "stand": "2026-09-24",
  "sondertag": {
    "name": "Heiligabend",
    "bestandteil": "weihnachten_und_1_mai",
    "satz_prozent": 150,
    "ab_14_uhr": true,
    "steuerfrei": 33.75,
    "beitragsfrei": 33.75
  },
  "grundlohn_stunde": 22.5,
  "betraege_stunde": {
    "nachtarbeit": {
      "steuerfrei": 5.62,
      "beitragsfrei": 5.62
    },
    "nachtarbeit_0_bis_4_uhr": {
      "steuerfrei": 9,
      "beitragsfrei": 9
    },
    "sonntagsarbeit": {
      "steuerfrei": 11.25,
      "beitragsfrei": 11.25
    },
    "feiertagsarbeit": {
      "steuerfrei": 28.12,
      "beitragsfrei": 28.12
    },
    "weihnachten_und_1_mai": {
      "steuerfrei": 33.75,
      "beitragsfrei": 33.75
    }
  },
  "kombinationen": {
    "nacht_sonntag": {
      "satz_prozent": 75,
      "steuerfrei": 16.87,
      "beitragsfrei": 16.87
    },
    "nacht_0_bis_4_uhr_sonntag": {
      "satz_prozent": 90,
      "steuerfrei": 20.25,
      "beitragsfrei": 20.25
    },
    "nacht_feiertag": {
      "satz_prozent": 150,
      "steuerfrei": 33.75,
      "beitragsfrei": 33.75
    },
    "nacht_0_bis_4_uhr_feiertag": {
      "satz_prozent": 165,
      "steuerfrei": 37.12,
      "beitragsfrei": 37.12
    },
    "nacht_weihnachten_1_mai": {
      "satz_prozent": 175,
      "steuerfrei": 39.37,
      "beitragsfrei": 39.37
    },
    "nacht_0_bis_4_uhr_weihnachten_1_mai": {
      "satz_prozent": 190,
      "steuerfrei": 42.75,
      "beitragsfrei": 42.75
    }
  },
  "zitat": "Am 24.12.2026, Heiligabend, sind Zuschläge ab 14 Uhr bis 150 Prozent des Grundlohns steuerfrei, bei 22,50 Euro Grundlohn 33,75 Euro je Stunde, vorher gilt dieser Satz nicht. Steuerfreie Höchstsätze für Zuschläge nach § 3b EStG, am 24.12.2026: Nachtarbeit von 20 bis 6 Uhr 25 Prozent, von 0 bis 4 Uhr 40 Prozent, wenn die Nachtarbeit vor 0 Uhr begonnen hat, Sonntagsarbeit 50 Prozent, gesetzliche Feiertage und der 31.12. ab 14 Uhr 125 Prozent, der 24.12. ab 14 Uhr, der 25. und 26.12. und der 1. Mai 150 Prozent des Grundlohns, der Grundlohn zählt höchstens mit 50 Euro je Stunde, beitragsfrei nur bis 25 Euro Grundlohn je Stunde. Für Nachtarbeit an Sonn- und Feiertagen werden die Sätze addiert, etwa 75 Prozent in einer Sonntagsnacht. Bei 22,50 Euro Grundlohn sind je Stunde höchstens steuerfrei: Nacht 5,62 Euro, Nacht von 0 bis 4 Uhr 9 Euro, Sonntag 11,25 Euro, Feiertag 28,12 Euro, Weihnachten und 1. Mai 33,75 Euro. Ob und in welcher Höhe ein Zuschlag zusteht, regeln Arbeitsvertrag, Tarifvertrag oder für Nachtarbeit § 6 Abs. 5 ArbZG. Quellen je Wert: https://quellenkontor.dev/quellen-und-lizenzen#sfn-zuschlaege. Daten: Quellenkontor (quellenkontor.dev).",
  "datenstand": "2026-09-24.5"
}

Response shortened. All parameters and response fields are in the Night and holiday premiums reference.

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Tax-free night work premium 2026

As of September 25, 2026, unchanged since January 1, 2015.

Legal citations stay in German, exactly as they appear in the official sources.

Component	Value	Valid	Legal basis	Source
Night work from 8 p.m. to 6 a.m.	25%	from January 1, 2015	§ 3b Abs. 1 Nr. 1 und Abs. 2 Satz 2 EStG	Source
Night work from midnight to 4 a.m., if work started before midnight	40%	from January 1, 2015	§ 3b Abs. 3 Nr. 1 EStG	Source

Tax-free Sunday premium 2026

As of September 25, 2026, unchanged since January 1, 2015.

Component	Value	Valid	Legal basis	Source
Sunday work	50%	from January 1, 2015	§ 3b Abs. 1 Nr. 2 und Abs. 2 Satz 3 EStG	Source

Tax-free public holiday premium 2026

As of September 25, 2026, unchanged since January 1, 2015.

Component	Value	Valid	Legal basis	Source
Work on public holidays and on December 31 from 2 p.m.	125%	from January 1, 2015	§ 3b Abs. 1 Nr. 3 und Abs. 2 Satz 3 und 4 EStG	Source
Work on December 24 from 2 p.m., on December 25 and 26 and on May 1	150%	from January 1, 2015	§ 3b Abs. 1 Nr. 4 EStG	Source

Base pay limits 2026 for tax and social security

As of September 25, 2026, unchanged since January 1, 2015.

Component	Value	Valid	Legal basis	Source
Maximum base pay per hour for the tax exemption	€50 per hour	from January 1, 2015	§ 3b Abs. 2 Satz 1 EStG	Source
Maximum base pay per hour for exemption from social security contributions	€25 per hour	from January 1, 2015	§ 1 Abs. 1 Satz 1 Nr. 1 SvEV	Source

Night and holiday premiums since 2015

Every change to a component with its validity, newest first.

Component	Value	Valid	Legal basis	Source
Night work from 8 p.m. to 6 a.m.	25%	from January 1, 2015	§ 3b Abs. 1 Nr. 1 und Abs. 2 Satz 2 EStG	Source
Night work from midnight to 4 a.m., if work started before midnight	40%	from January 1, 2015	§ 3b Abs. 3 Nr. 1 EStG	Source
Sunday work	50%	from January 1, 2015	§ 3b Abs. 1 Nr. 2 und Abs. 2 Satz 3 EStG	Source
Work on public holidays and on December 31 from 2 p.m.	125%	from January 1, 2015	§ 3b Abs. 1 Nr. 3 und Abs. 2 Satz 3 und 4 EStG	Source
Work on December 24 from 2 p.m., on December 25 and 26 and on May 1	150%	from January 1, 2015	§ 3b Abs. 1 Nr. 4 EStG	Source
Maximum base pay per hour for the tax exemption	€50 per hour	from January 1, 2015	§ 3b Abs. 2 Satz 1 EStG	Source
Maximum base pay per hour for exemption from social security contributions	€25 per hour	from January 1, 2015	§ 1 Abs. 1 Satz 1 Nr. 1 SvEV	Source

Rules from statutes and administrative guidance

Only premiums for Sunday, holiday or night work actually performed that are paid in addition to the base pay are tax-free (§ 3b Abs. 1 EStG).
Night work is work from 8 p.m. to 6 a.m. Sunday and holiday work is work from midnight to midnight on that day (§ 3b Abs. 2 Satz 2 and 3 EStG).
Which days are public holidays depends on the law at the place of work, meaning where the employee works. Easter Sunday and Whit Sunday always count as holidays (§ 3b Abs. 2 Satz 4 EStG, R 3b Abs. 3 Satz 3 and 4 LStR).
If a Sunday is also a public holiday, the Sunday and holiday rates are not added. A premium is tax-free up to the holiday rate, even if it is paid as a Sunday premium (§ 3b Abs. 1 Nr. 2 EStG, R 3b Abs. 4 LStR).
For night work on Sundays and holidays, the night rate and the Sunday or holiday rate are added together, even if only one premium is paid (R 3b Abs. 3 Satz 1 and 2 LStR).
In health, long-term care, pension and unemployment insurance, the premiums are only free of contributions to the extent that they are based on a base pay of at most €25 per hour (§ 1 Abs. 1 Satz 1 Nr. 1 SvEV).
In accident insurance, the premiums always count as pay (§ 1 Abs. 2 SvEV).

The API returns these statements in the regeln field, so software and agents can display them.

As JSON and CSV

Every request returns JSON. The history since 2015 is also available as a CSV file with format=csv, and with trennzeichen=semikolon it fits Excel with German regional settings. More in Responses and CSV.

Terminal

curl "https://api.quellenkontor.dev/v1/hr/sfn-zuschlaege/verlauf?format=csv&trennzeichen=semikolon" \
  -H "Authorization: Bearer $QK_KEY" -o sfn-zuschlaege.csv

Parameters

Parameters	Type	Meaning
`datum`date	date	Day of work or effective date of the rates in the format YYYY-MM-DD. Defaults to today. If it falls on December 24, 25, 26 or 31 or on May 1, the response gives the rate of that day in the field sondertag. Whether another day is a public holiday is answered by hr_feiertage.
`grundlohn_stunde`number	number	Base pay per hour in euros under § 3b Abs. 2 EStG (optional): regular wages for the regular working time including regular allowances, without SFN premiums and overtime pay; for a monthly salary, divided by 4.35 times the weekly hours (R 3b Abs. 2 LStR). The response then adds the tax-free and contribution-free amounts per hour.
`bestandteil`text	text	Return and cite only this component, for example for a single question (optional). Allowed values are the component ids.

All response fields with types, allowed values, defaults and error cases are in the Night and holiday premiums reference.

Questions about this dataset

How much of a night premium is tax-free?

25% of base pay for work between 8 p.m. and 6 a.m., and 40% between midnight and 4 a.m. if the work started before midnight.

What if base pay is above €25 per hour?

The premiums stay tax-free up to a base pay of €50 per hour, but free of social security contributions only up to €25. With a base pay of €30, €7.50 per night hour is tax-free, but only €6.25 is free of contributions.

Is Christmas Eve a holiday for the premiums?

Not the whole day. From 2 p.m., the rate of 150% applies on December 24, and the holiday rate of 125% applies on December 31 (§ 3b Abs. 1 Nr. 3 and 4 EStG).

Which holidays count if home and workplace are in different states?

The holidays at the place of work (§ 3b Abs. 2 Satz 4 EStG). The list for each state is in the public holidays dataset. Easter Sunday and Whit Sunday count as holidays for the premiums in all states.

Are the night and Sunday premiums added together?

Yes. For night work on Sundays and holidays, the rates are added, for example 25% plus 50% on a Sunday night. The Sunday and holiday rates are not added (R 3b Abs. 3 and 4 LStR). The field kombinationen returns the totals.

How often is the dataset updated?

When the law changes. We check the data against the official sources every week, and every change is logged in the changelog. On the Pro plan, a webhook notifies your server.

Germany tax-free premiums 2026 for Sunday, holiday and night work

Tax-free night work premium 2026

Tax-free Sunday premium 2026

Tax-free public holiday premium 2026

Base pay limits 2026 for tax and social security

Night and holiday premiums since 2015

Rules from statutes and administrative guidance

As JSON and CSV

Parameters

Questions about this dataset

More on Night and holiday premiums

Related datasets

Public holidays

Care minimum wage

Tax-free amounts and employee expense allowances

Rest breaks and working time limits

Related datasets

Public holidays
Public holidays by state and year, with regional holidays marked.
APIMCPwhen the law changes

Care minimum wage
Minimum wages in long-term care (Pflegemindestlohn) by qualification, plus extra vacation, since 2015.
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Tax-free amounts and employee expense allowances
Tax-free limit for benefits in kind (€50 limit), company events and other allowances, plus the employee lump sum, home office and commuter allowance since 2015.
APIMCPwith every change in the law

Rest breaks and working time limits
Statutory minimum break for a working time, for adults and young employees.
APIMCPwhen the law changes