I. Supplements for night work and night overtime work

When are supplements for night work and night overtime work tax-exempt?

For tax purposes, nighttime is defined as the period from 19:00 to 07:00. Only supplements for working hours performed during a coherent night work time of at least three hours (block time) are taxed at a preferential rate.

A special regulation exists for employees whose normal working hours are mainly in the night period during the wage-payment period. For these employees, the tax allowance of €400 per month increases by 50% to €600 per month.

Specific rules apply to claims to tax exemption regarding supplements for work on Sundays, holidays or at night. The essential points are that the company's operations require the provision of work during that time, and that there are specific records to prove the time of work.