Germany · § 6 ArbZG

Night Work in Germany: Hours, Supplement & Tax

Which of your hours count as night work, what supplement is appropriate, and how much of it is tax-free? A plain-English guide to German night-work rules and pay.

Night work and the supplement

Night time under § 2 ArbZG is 23:00 to 06:00 (22:00–05:00 in bakeries). Working more than two hours there is night work. § 6 ArbZG requires an "appropriate" compensation — paid days off or a supplement on gross pay, and supplements are tax-privileged under § 3b EStG. The law names no percentage, but case law does.

Type of workUsual / tax-free rateBasis
Night work (20:00–06:00)up to 25% tax-free§ 3b EStG
Night 00:00–04:00 (started before 0:00)up to 40% tax-free§ 3b EStG
Permanent night work~30% appropriateBAG 9 Dec 2015
Sunday workup to 50% tax-free§ 3b EStG
Public-holiday workup to 125% tax-free§ 3b EStG

For the tax exemption, the base wage is capped at €50 per hour. Night, Sunday and holiday supplements can be combined tax-free.

Worked example: a 22:00–06:00 shift

A shift from 22:00 to 06:00 lasts 8 hours; 7 hours fall in the night window (23:00–06:00). At €18/hour with a 25% supplement that is 7 × €18 × 0.25 = €31.50 extra, tax-free, on top of normal pay. Night workers also have a right to regular occupational health checks (§ 6 (3) ArbZG).

Working time in Germany

Rest period (11 hours, § 5 ArbZG)→ Break rules in Germany (§ 4 ArbZG)→ German working hours calculator→ Nachtzuschlag-Rechner (auf Deutsch)→

Frequently asked questions

Under § 2 of the Working Time Act (ArbZG), night time is 23:00 to 06:00 (22:00–05:00 in bakeries). Night work is more than two hours worked in that window; anyone who does it regularly is a "night worker".
The law does not fix a percentage; § 6 ArbZG requires an "appropriate" number of paid days off or an appropriate supplement on gross pay. The Federal Labour Court (BAG, 9 Dec 2015) treats about 25% of the gross hourly wage as appropriate, and around 30% for permanent night work. Collective agreements may set more.
Within limits, yes. Under § 3b of the Income Tax Act (EStG), night-work supplements are tax- and social-contribution-free up to 25% of the base wage for work between 20:00 and 06:00, rising to 40% for the 00:00–04:00 window if the night work began before midnight. The base wage is capped at €50 per hour.
Yes. The tax-free supplements can be paid on top of one another. Sunday work is tax-free up to 50%, public-holiday work up to 125%, and work on Christmas or 1 May up to 150% — each in addition to the 25% or 40% night supplement.
Supplement = night hours × hourly wage × rate. For example, 7 night hours (23:00–06:00) at €18/hour with a 25% supplement gives 7 × €18 × 0.25 = €31.50 extra, on top of normal pay.
Yes. Under § 6 ArbZG, night workers are entitled to regular occupational health checks, their daily working time is limited to an average of 8 hours, and they can request a transfer to day work in certain circumstances (e.g. health, or caring for a young child).

Note: This calculator and its content offer general guidance based on the assumptions given and do not constitute legal advice. The applicable statute, collective agreement and employment contract prevail.