Germany Overtime Calculator 2026
How much does overtime really pay? See your overtime pay, what is left after tax, and which supplements for Sunday, holiday and night work are tax-free.
Sunday, holiday and night work
Hours with supplements under Section 3b EStG.
| Your hourly rate | €20.21 |
|---|---|
| Overtime pay incl. surcharge | €252.60 |
| Net without extra work | €2,333.25 |
| Net with extra work | €2,471.66 |
- Working Hours Act: at most 8 hours per working day, up to 10 if the average over 6 months stays at 8.
- Net in your tax class, statutory insurance, childless from 23. Hourly rate with 4.33 weeks per month.
10 overtime hours at a 25% surcharge, net (tax class I)
| Monthly gross | Overtime pay | Extra net |
|---|---|---|
| €2,500 | €180.43 | €103.77 |
| €3,000 | €216.51 | €121.59 |
| €3,500 | €252.60 | €138.41 |
| €4,000 | €288.69 | €154.23 |
| €5,000 | €360.85 | €182.87 |
How overtime is taxed
Overtime paid with the month's salary counts as regular pay. It raises the month's gross and is taxed at your marginal rate, with social insurance on top. On €3,500 gross and 40 hours a week an hour is worth €20.21; 10 overtime hours at a 25% surcharge bring €252.60 gross and €138.41 net. Overtime surcharges are fully taxable and insurable in 2026; a planned tax exemption is not in force.
Tax-free supplements under Section 3b EStG
| Work | Tax-free up to |
|---|---|
| Night work 8 pm to 6 am | 25% |
| Midnight to 4 am, if started before midnight | 40% |
| Sunday work | 50% |
| Public holidays, 31 Dec from 2 pm | 125% |
| 24 Dec from 2 pm, 25 and 26 Dec, 1 May | 150% |
The percentages apply to base pay per hour, for tax up to €50. They are free of social insurance only on base pay up to €25 an hour. Example: a nurse on €22 base pay with 20 night and 8 Sunday hours gets €198.00 in supplements, entirely free of tax and social insurance.
Frequently asked questions
Why does so little of my overtime pay reach my account?
Because it comes on top of your salary, so it is taxed at your highest rate and carries social insurance as long as your pay is below the contribution ceilings.
Are overtime surcharges tax-free in 2026?
No. Only Sunday, holiday and night supplements under Section 3b EStG are tax-free. Tax-free overtime surcharges are planned but have not been enacted.
How many hours may I work in Germany?
Under Section 3 of the Working Hours Act, 8 hours per working day, up to 10 if the average over 6 months or 24 weeks stays at 8.
Your regular take-home is in the Germany salary calculator, your hourly rate in the hourly wage calculator.
Sources: R 39b.2 LStR, Section 3b EStG, Section 1 SvEV, Section 3 ArbZG. General information, not tax advice.