A weekend pay supplement (German: Wochenendzuschlag) is additional compensation for work performed over the weekend. There is no statutory obligation to pay a supplement for Saturday work, while Sunday work is heavily restricted by the German Working Hours Act (Arbeitszeitgesetz, ArbZG) – though even this law does not automatically entitle employees to a pay supplement. Whether a weekend supplement is paid, and at what rate, depends on a collective bargaining agreement (Tarifvertrag), a works agreement (Betriebsvereinbarung), or a voluntary employer policy. The tax exemption under § 3b of the German Income Tax Act (EStG) applies only to Sunday and public holiday supplements – not to Saturday supplements.
What Is a Weekend Pay Supplement?
A weekend pay supplement is a financial bonus paid to employees for work performed on Saturdays, Sundays, or public holidays. It is most common in industries with shift operations, continuous opening hours, or variable schedules – such as retail, healthcare, hospitality, or logistics.
Important: The term "weekend pay supplement" covers legally very different situations. Under German employment law, Saturday, Sunday, and public holidays are not treated equally. While Saturday is an ordinary working day, Sundays and statutory public holidays enjoy special legal protection. This distinction directly affects both the obligation to pay a supplement and its tax treatment.
The weekend pay supplement should be distinguished from the night work supplement (for work between 20:00 and 06:00) and the overtime supplement (for hours worked beyond the agreed regular working time) – even though these supplements often apply in combination.
Legal Basis
Working Hours Act: Protection of Sundays and Public Holidays
Section 9 of the German Working Hours Act (ArbZG) establishes the principle of rest on Sundays and public holidays: employees may generally not be employed on Sundays and statutory public holidays between 00:00 and 24:00. Exceptions are set out in § 10 ArbZG for certain industries, including healthcare, hospitality, transport, and media.
For Saturday, the ArbZG contains no special protective provisions. It is treated as a regular working day. There is therefore no statutory entitlement to a Saturday pay supplement.
§ 3b EStG: When Is the Supplement Tax-Exempt?
The tax treatment of supplements is governed by § 3b of the Income Tax Act (EStG). Under this provision, supplements for actually performed work on Sundays, public holidays, and at night are tax-exempt up to certain percentages of the basic wage:
- Sunday work: up to 50%
- Work on statutory public holidays and on 31 December from 14:00: up to 125%
- Work on 24 December from 14:00, on 25 and 26 December, and on 1 May: up to 150%
Important: The tax exemption applies only to supplements calculated on the basic wage, not on bonus payments. Saturday work is not covered by § 3b EStG. Supplements for Saturday work are fully subject to income tax and social security contributions.
Saturday, Sunday, Public Holiday – Key Differences at a Glance
How Much Is the Weekend Pay Supplement?
Collective Bargaining Agreements
The specific amount of weekend pay supplements is not set by law in Germany. Collective bargaining agreements (Tarifverträge) are the primary legal basis. Typical rates in common collective agreements:
- Saturday: 10–25% of the basic wage
- Sunday: 25–50% of the basic wage
- Public holiday: 100–150% of the basic wage
The TVöD (collective agreement for the public sector), for example, provides a 25% supplement for Sunday work and between 35% and 135% for work on public holidays, depending on the specific holiday and the time of work.
Without a Collective Bargaining Agreement
Where no collective bargaining agreement applies, there is no statutory entitlement to a weekend pay supplement. Any payment must then be established through one of the following:
- Works agreement (Betriebsvereinbarung) between the employer and the works council
- Individual agreement in the employment contract
- Established practice (betriebliche Übung): If supplements are paid regularly over several years without a formal agreement, an entitlement may arise under certain circumstances
HR professionals should therefore document weekend supplement arrangements in writing – both for transparency and legal certainty.
Calculating the Weekend Pay Supplement – A Practical Example
Calculating a weekend pay supplement follows a simple formula:
Basic wage × supplement percentage = supplement amount
Example – Sunday work:
- Hourly wage: €15.00
- Sunday supplement per collective agreement: 50%
- Supplement per hour: €15.00 × 50% = €7.50
- Total compensation per hour: €15.00 + €7.50 = €22.50
The supplement of €7.50 is tax-exempt under § 3b EStG (since it does not exceed 50% of the basic wage). The basic wage of €15.00 remains fully subject to income tax and social security contributions.
Note on the tax exemption: The tax-exempt portion is calculated on a basic wage of no more than €50 per hour. Where the actual hourly wage exceeds this amount, the exemption is applied only up to this cap.
Frequently Asked Questions about the Weekend Pay Supplement
Is the weekend pay supplement mandatory by law?
No – there is no statutory obligation to pay a weekend supplement, neither for Saturday nor for Sunday. An entitlement arises only through an applicable collective bargaining agreement, a works agreement, or an individual employment contract clause. Employees unsure of their situation should check whether a collective agreement applies in their workplace.
How much is the weekend pay supplement?
No amount is set by law. Collective agreements typically provide 10–25% for Saturdays, 25–50% for Sundays, and 100–150% for statutory public holidays. The tax-exempt ceilings under § 3b EStG are 50% (Sunday), 125%, or 150% (public holidays, depending on the specific day).
Is the weekend pay supplement tax-exempt?
Only partially. Under § 3b EStG, supplements for Sunday and public holiday work are tax-exempt up to the statutory ceilings under certain conditions. Saturday work is not covered by § 3b EStG and is therefore fully taxable.
What applies if there is no collective bargaining agreement?
Without a collective bargaining agreement, works agreement, or contractual clause, there is no entitlement to a weekend pay supplement. Employers may pay supplements voluntarily – but should document this in writing to either avoid an unintended established practice or to deliberately create one.
What is the difference between a Sunday supplement and a public holiday supplement?
Both types of supplement relate to legally protected rest days under the ArbZG. The difference lies in the amount: public holiday supplements in collective agreements are generally higher than Sunday supplements, as public holidays receive particularly strong protection. For tax purposes, § 3b EStG sets different ceilings (Sunday: 50%; regular public holidays: 125%; specific holidays such as Christmas or 1 May: 150%).
Does Saturday count as a weekend day under employment law?
No. The Working Hours Act (ArbZG) contains no special provisions for Saturday. It is legally an ordinary working day. The special protection under the ArbZG applies exclusively to Sundays and statutory public holidays.
How do I calculate the weekend pay supplement correctly?
The basis is the agreed basic wage (hourly rate). This is multiplied by the applicable supplement percentage. The tax exemption under § 3b EStG applies only to Sunday and public holiday supplements and is capped at a basic wage of €50 per hour. When in doubt, consult a tax advisor or payroll software for accurate calculations.
Conclusion
In Germany, weekend pay supplements are not required by law – they arise through collective bargaining agreements, works agreements, or individual employment contracts. The key legal distinction is between Saturday (a regular working day with no tax advantages) and Sunday or public holidays (legally protected rest days, with partial tax exemption under § 3b EStG). HR professionals should document supplement arrangements clearly, know the applicable tax ceilings, and ensure payroll compliance.
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Sources
- § 3b EStG – Tax exemption for Sunday, public holiday, and night work supplements. Federal Ministry of Justice, 2024. https://www.gesetze-im-internet.de/estg/__3b.html
- Working Hours Act (ArbZG) – §§ 9, 10 Sunday and public holiday rest. Federal Ministry of Justice, 2024. https://www.gesetze-im-internet.de/arbzg/
- Information on Sunday and public holiday work. Federal Ministry of Labour and Social Affairs (BMAS), 2024. https://www.bmas.de
- TVöD – Collective Agreement for the Public Sector (reference for supplement rates). ver.di / dbb, 2024. https://oeffentlicher-dienst.info/tvoed/
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