Public holidays in Germany are non-working days established by federal or state law, on which employees are generally entitled to paid time off. The exact number varies by federal state, ranging from 9 to 13 public holidays per year. For HR professionals, the most relevant areas are the rules on continued pay, holiday supplements, and the specific implications for remote work and shift work.
What Are Public Holidays?
Definition and Legal Basis
Public holidays are days designated as non-working days by federal or state legislation. On these days, a general employment ban applies under §9 of the Working Hours Act (Arbeitszeitgesetz, ArbZG): employees may not be required to work, regardless of their contractual working hours.
The legal basis for pay on public holidays is §2 of the Continued Remuneration Act (Entgeltfortzahlungsgesetz, EFZG). Under this provision, employees are entitled to the pay they would have received had the holiday not occurred. A public holiday must not result in any loss of income.
An important note for HR practice: public holidays in Germany are a matter of state law. There is no single nationwide calendar for all holidays – each federal state (Bundesland) sets its own public holidays by legislation.
Public Holiday, Collectively Agreed Holiday, Bridge Day – What Is the Difference?
These three terms are frequently confused in everyday use:
A statutory public holiday is legally binding and triggers all employment law protections (employment ban, continued pay entitlement). A collectively agreed holiday arises from a collective bargaining agreement or works agreement – it has the same effect for employees in scope but carries no statutory protection. A bridge day (Brückentag) is simply a regular working day that falls between a public holiday and a weekend. There is no legal entitlement to a day off on a bridge day – this can, however, be granted through a works agreement or by individual request (annual leave or overtime reduction).
Public Holidays in Germany – Overview by Federal State
The Nationwide Public Holidays
The following 9 public holidays apply in all 16 federal states:
State-Specific Holidays
In addition to the nationwide public holidays, each federal state has established its own additional holidays. Some examples:
With up to 13 statutory public holidays per year, Bavaria has the most in Germany. For companies operating across multiple federal states, this means different holiday calendars per location – and therefore different workforce planning requirements.
Holiday Law: What Do Employers Need to Consider?
Employment Ban on Public Holidays (§9 ArbZG)
A general employment ban applies on statutory public holidays. Employers may not schedule employees to work unless one of the legally defined exceptions applies.
Exceptions and Approval Requirements
The Working Hours Act permits employment on public holidays in certain industries and circumstances. These include:
Hospitals and care facilities, hospitality and hotel businesses, retail (to a limited extent), transport and utility services, and the media and printing industries. In these sectors, working on public holidays is either explicitly permitted by law or can be authorised by the competent supervisory authority (typically the regional government office or the trade supervisory office).
For HR professionals, the rule is: before scheduling employees to work on a public holiday, always verify whether the industry is covered by an exception – and whether prior approval is required.
Continued Pay: What Applies Under §2 EFZG?
Employees receive their regular pay on statutory public holidays even if they do not work. The basis is §2 EFZG: the relevant amount is the pay the employee would have earned had the holiday not occurred.
This applies to:
- Part-time employees (on a pro-rata basis)
- Mini-job workers (geringfügig Beschäftigte)
- Fixed-term employees
- Employees in their probationary period
If a public holiday falls on a day when an employee would not have worked anyway (e.g. their regular day off under a part-time arrangement), there is no entitlement to additional pay or compensatory time off. What matters is whether the public holiday is the direct cause of the absence from work.
Holiday Pay Supplements: Who Gets What?
Statutory Law Versus Collective Agreement
The law does not prescribe a minimum holiday pay supplement. The obligation under §2 EFZG to continue payment means only that normal pay must not be reduced. Any additional supplement arises solely from:
- A collective bargaining agreement (often 50–100% on top of the basic wage)
- An individual employment contract
- A works agreement (Betriebsvereinbarung)
Where no collective agreement or contractual provision exists, there is no statutory entitlement to a supplement – only to the basic wage.
Tax Exemption for Holiday Pay Supplements (§3b EStG)
Holiday pay supplements can be paid tax-free under certain conditions. According to §3b of the Income Tax Act (Einkommensteuergesetz, EStG):
On statutory public holidays, supplements of up to 125% of the basic wage (maximum €50 per hour) are tax-exempt. On Christmas Eve (from 2 pm) and New Year's Eve (from 2 pm), an elevated tax-free threshold of up to 150% applies. The tax exemption requires that the employee actually works – continued pay without a corresponding work obligation is not eligible.
For payroll teams, this distinction is important: holiday pay supplements must be clearly separated from basic pay in records to make the tax exemption legally defensible.
Public Holidays and Remote Work: Which State's Holiday Applies?
For companies with remote employees, a question frequently arises in practice: which public holiday applies – the one at the company's registered location or the one at the employee's place of residence?
The employment law answer is clear: what matters is the place of business (Betriebsort) – the location of the company or branch to which the employee is assigned – not their private place of residence.
Practical example: A company based in Hamburg employs a staff member who works from home in Bavaria. Bavaria recognises Assumption of Mary (15 August) as a public holiday – Hamburg does not. The employee has no statutory entitlement to a day off on that date, as the company's registered office (Hamburg) is not in a state where that holiday applies.
HR recommendation: To avoid ambiguity, the relevant place of business should be clearly stated in the employment contract or a remote work agreement. For employees who work exclusively from home and are assigned to a branch in a different federal state, it may be advisable to contractually designate the place of residence as the relevant location – this is, however, an individual decision and should be reviewed by a legal professional.
Frequently Asked Questions About Public Holidays in HR
How many statutory public holidays are there in Germany?
There are 9 public holidays that apply nationwide across all federal states. In addition, each state has its own additional holidays. The total number ranges from 9 (e.g. Berlin, Hamburg) to up to 13 per year (Bavaria). Saxony is the only federal state where the Day of Prayer and Repentance (Buß- und Bettag) is a statutory public holiday.
Are employees entitled to continued pay on public holidays?
Yes – under §2 EFZG, employees are entitled to the pay they would have received had the holiday not taken place. This entitlement applies regardless of the type of employment relationship – including part-time workers, mini-job employees, and those on fixed-term contracts.
How high is the public holiday pay supplement?
There is no legally prescribed minimum supplement. Supplements arise only from collective bargaining agreements, employment contracts, or works agreements. Tax-exempt supplements are possible under §3b EStG: up to 125% of the basic wage on statutory public holidays (maximum €50 per hour).
What happens if a statutory public holiday falls during my annual leave?
The public holiday is not counted as a day of annual leave (§9 Federal Holiday Act, Bundesurlaubsgesetz). The annual leave entitlement is retained for that day. This applies exclusively to statutory public holidays – not to bridge days or collectively agreed holidays without a statutory basis.
Can an employer require employees to work on public holidays?
Generally no – §9 ArbZG prohibits the employment of workers on Sundays and public holidays. Exceptions exist for certain industries (e.g. healthcare, hospitality, transport) and require either a statutory basis or official approval. Working on public holidays without authorisation can result in fines.
Can an employer count public holidays as annual leave days?
No. Statutory public holidays cannot be counted as annual leave days. The Federal Holiday Act expressly protects annual leave entitlements from this practice. Any such deduction would be legally invalid.
What is the difference between a statutory and a collectively agreed public holiday?
Statutory public holidays are established by federal or state law and trigger all employment law protections. Collectively agreed holidays are established by collective bargaining agreement – they apply only within the scope of the relevant agreement and carry no general statutory protection.
Does a public holiday apply if the employee was not scheduled to work that day anyway?
No. If an employee does not have a working day on a public holiday (e.g. due to a part-time arrangement or shift schedule), there is no additional entitlement to pay or compensatory time off. The continued pay obligation only applies when the public holiday is the direct cause of the absence.
Summary
Public holidays are more than dates on a calendar – they carry concrete legal obligations for employers. This is especially relevant for companies with multiple locations or a workforce operating in home offices: which holidays apply where? Who is entitled to continued pay? And which supplements are tax-exempt?
The key action points for HR at a glance: maintain holiday calendars per federal state and business location; clearly define the relevant place of business in remote work agreements; process holiday pay supplements correctly and transparently; and ensure annual updating of internal holiday calendars.
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Sources
- Continued Remuneration Act §2 – Pay on Public Holidays (Entgeltfortzahlungsgesetz §2). Federal Ministry of Justice.
https://www.gesetze-im-internet.de/efzg/__2.html - Working Hours Act §9 – Rest on Sundays and Public Holidays (Arbeitszeitgesetz §9). Federal Ministry of Justice.
https://www.gesetze-im-internet.de/arbzg/__9.html - Federal Holiday Act §9 – Public Holidays During Annual Leave (Bundesurlaubsgesetz §9). Federal Ministry of Justice.
https://www.gesetze-im-internet.de/burlg/__9.html - Income Tax Act §3b – Tax Exemption for Sunday, Public Holiday and Night Work Supplements (Einkommensteuergesetz §3b). Federal Ministry of Justice.
https://www.gesetze-im-internet.de/estg/__3b.html - Federal Ministry of Labour and Social Affairs (BMAS) – Information on Working Hours Law.
https://www.bmas.de/DE/Arbeit/Arbeitsrecht/Arbeitnehmerrechte/arbeitnehmerrechte.html - Public Holiday Acts of the Federal States (e.g. Bavarian Public Holidays Act BayFTG, NRW Public Holidays Act FeiertG NW) – respective state legislation.
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