Service: SFN surcharges (Sunday, public holiday, night)

Under certain conditions, employers can pay their employees tax-free and social security-free supplements for Sunday, public holiday and night work (SFN). The legal basis for this is § 3b EStG.

1. Mandatory basic requirements

The privileged tax and contribution exemption does not apply automatically, but is subject to strict legal framework conditions.

Actual work

The surcharges may only be for actually done Work is paid during the preferential times. Accurate timesheets (records) are mandatory. Lump sums without proof are subject to tax.

Additionality

The surcharge must additionally be paid in addition to the basic wage owed anyway. Merely converting already agreed salaries into bonuses is not permitted.

Maximum base wage

The percentage rates are based on the basic wage. Limits for exemption:

Tax-free: Basic wage up to a maximum of €50.00/hour.
SV-free: Basic wage up to a maximum of €25.00/hour.

Office note on SV freedom: If the hourly wage is higher than €25.00, the amount attributable to the basic wage above €25.00 is subject to social security contributions (even if it remains tax-free if the wage is less than €50.00).

2. The favored times & percentages

The following percentages of the basic salary may be billed tax- and contribution-free:

Overview of the tax-free maximum rates
Working hours / type Exact period & condition Maximum tax-free
Night work (regular) 8:00 p.m. to 6:00 a.m 25%
Night work (Special) 00:00 a.m. to 04:00 a.m
Condition: Work must begin before 00:00!		 40%
Sunday work 00:00 a.m. to midnight 50%
Public holidays
General holidays & New Year's Eve Every public holiday (midnight to midnight) as well
on December 31st from 2:00 p.m		 125%
High Holidays & Christmas Eve May 1st, December 25th and 26th as well
on December 24th from 2 p.m		 150%

3. Combination of surcharges (cumulation)

Working hours often coincide (e.g. a night shift that extends into a public holiday). Strict rules for adding sentences apply here:

Night work + Sunday / public holiday
✓ May be added

The night surcharge (25% or 40%) is allowed always in addition to the Sunday (50%) or public holiday surcharge (125% or 150%).

Example: Work on May 1st (150%) at night at 2:00 a.m. (40%) leads to 190% tax free Surcharge.

Sunday + public holiday
✗ No addition allowed

If a public holiday falls on a Sunday, just one Surcharge (not both together) must be paid.

Rule: The higher surcharge always applies. If May 1st falls on a Sunday, the 150% of the holiday applies, and the 50% for Sunday applies.