Working on Sundays and public holidays is essential in many industries - be it healthcare, catering or retail. But which surcharges apply, how are they treated for tax purposes and how can they be efficiently mapped? This article clarifies the most important questions and shows how SaaS.de simplifies the accounting of public holiday bonuses.
Legal basis: What does the Working Hours Act (ArbZG) say?
The Working Hours Act (ArbZG) stipulates that employees may not be employed on Sundays and public holidays. However, exceptions are possible, for example in system-relevant areas or for special operational requirements. Important to know:
- No statutory entitlement to bonuses: The ArbZG itself does not provide for any fixed percentages for Sunday or public holiday bonuses. An entitlement only arises from collective agreements, employment contracts or company practice.
- Compensation obligation: Appropriate compensation must be granted for work performed on Sundays and public holidays, e.g. paid days off or a financial supplement.
Standard supplement rates in practice:
- Sunday work: In many sectors, a 50% supplement on top of the basic wage is standard.
- Public holiday work: On public holidays (e.g. Easter Monday, Whit Monday, 1 May), a 125% bonus is often paid - if this has been agreed.
- Combination: If a public holiday falls on a Sunday, only the higher premium (usually the public holiday premium) is paid. It is not permitted to add Sunday and public holiday surcharges together.
Practical challenges for employers
The correct calculation of public holiday surcharges is complex:
- Different regulations: Collective agreements or individual contracts may provide for different surcharge rates.
- Tax pitfalls: Not all bonuses are automatically exempt from tax and social security contributions.
- Documentation requirements: Employers must prove when and how long employees have worked on Sundays and public holidays.
- Tax treatment: Bonuses are tax-free up to a basic wage of 50 euros per hour, but are only exempt from social security contributions up to a basic wage of 25 euros.
Example: An employee works on 1 May (public holiday) from 8 am to 4 pm. With a basic wage of 20 euros/hour, the supplement is 25 euros/hour (125%). The first 25 euros are exempt from social security contributions, the rest is subject to contributions.
Easily implement public holiday bonuses with SaaS.de
With SaaS.de's surcharge management, you can create individual surcharge profiles for night, Sunday and public holiday work - with just a few clicks:
Step 1: Create surcharge profiles
- Assign a name (e.g. "Public holiday surcharge 125 %")
- Define time window (e.g. 0-24 hrs on public holidays)
- Store percentages (automatic calculation based on basic wage)
- Setdifferent values for Saturdays/Sundays separately
Step 2: Assign profiles
- Surcharge rules can be assigned to specific employee groups or departments.
- Automatic application: SaaS.de recognises public holidays and applies the stored surcharges - without manual effort.
- Documentation: All surcharge times and amounts are stored in an audit-proof manner.
Conclusion: legal certainty and efficiency
Public holiday bonuses are an important part of fair working conditions - but their calculation is often prone to errors. With SaaS.de, employers benefit from:
✅ Automated surcharge calculation (no manual maintenance required)
✅ Legal certainty (current legal situation and collective agreements are taken into account, additional package of collective agreements required)
✅ Time saving (no time-consuming Excel lists or recalculations)
Sources
We have carefully researched the information as of 13.10.2025.