G. Bonuses and supplements

What tax-exempt bonuses and supplements are there?

Bonuses based on collective agreements, company agreements or statutory regulations are tax-exempt up to a maximum amount of €400 per month. The prerequisite is that the work:

• causes considerable soiling of the employee and his/her clothing (surcharge for dirty work), or
• causes extraordinary hardship, as compared to generally customary working conditions (in this sector) (pay for hardship at work), or
• necessarily causes a health hazard on account of the noxious impact of substances or radiation, extremely high or low temperatures, or humidity (pay for hazards at work).

Supplements for work on Sundays, holidays and at night, together with the accompanying overtime bonuses, are also tax-exempt up to a maximum amount of €400 per month.