{"id":3531,"date":"2025-02-04T14:18:39","date_gmt":"2025-02-04T13:18:39","guid":{"rendered":"https:\/\/haas-eschborn.de\/?p=3531"},"modified":"2025-02-17T14:25:24","modified_gmt":"2025-02-17T13:25:24","slug":"overtime-tax-free-from-2025-current-status","status":"publish","type":"post","link":"https:\/\/haas-eschborn.de\/en\/ueberstunden-ab-2025-steuerfrei-aktueller-stand\/","title":{"rendered":"Overtime tax-free from 2025 - current status"},"content":{"rendered":"<p style=\"text-align: justify;\">As part of its growth initiative, the German government is currently planning to make overtime pay tax-free. The aim of this measure is to ease the financial burden on employees and increase the attractiveness of overtime. But what is the current situation?<\/p>\n<p>&nbsp;<\/p>\n<h2>Current regulation<\/h2>\n<p style=\"text-align: justify;\">Currently, overtime and bonuses are subject to regular taxation and social security contributions. There are exceptions for bonuses paid for work at night, on Sundays and public holidays. These can be tax-free in accordance with \u00a7 3b EStG. For example, bonuses for Sunday work are tax-free up to 50 % of the basic wage, for night work between 8 p.m. and 6 a.m. up to 25 % and for work on public holidays up to 125 %.<\/p>\n<p>&nbsp;<\/p>\n<h2>Planned changes - no draft law yet<\/h2>\n<p style=\"text-align: justify;\">From 2025, the new regulation will also exempt bonuses for overtime that exceeds the contractually agreed working hours. This applies in particular to overtime worked on Saturdays or in excess of the agreed weekly working hours. The aim is to better remunerate employees for additional work and at the same time increase motivation to work overtime.<\/p>\n<p style=\"text-align: justify;\">The planned tax exemption for overtime pay is currently still in the planning phase and a draft bill has not yet been submitted.<\/p>\n<p>&nbsp;<\/p>\n<h2>Practical effects<\/h2>\n<p style=\"text-align: justify;\">For employees, this change means<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>Higher net income<\/strong>: The elimination of tax and social security contributions on overtime pay means that more of the money earned is left over.<\/li>\n<li><strong>Attractiveness of overtime<\/strong>Additional work becomes more financially rewarding, which could increase the willingness to work overtime.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">The following aspects arise for employers:<\/p>\n<ul>\n<li style=\"text-align: justify;\"><strong>Motivated employees<\/strong>The prospect of higher net remuneration could increase employee motivation and satisfaction.<\/li>\n<li style=\"text-align: justify;\"><strong>Cost-benefit analysis<\/strong>Companies must examine the extent to which the increased attractiveness of overtime leads to higher personnel costs and how this can be reconciled with operational requirements.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">The planned tax exemption of overtime bonuses from 2025 represents a significant change in German tax and employment law. It offers opportunities for employees in the form of higher net income as well as for employers through potentially more motivated employees. It remains to be seen what effect this measure will have in practice and what specific regulations will be adopted in detail.<\/p>","protected":false},"excerpt":{"rendered":"<p>As part of its growth initiative, the German government is currently planning to make overtime pay tax-free. The aim of this measure is to ease the financial burden on employees and increase the attractiveness of overtime. But what is the current situation?   Current regulations Overtime and its bonuses are currently subject to regular taxation and social security contributions. Exceptions exist for bonuses that<\/p>","protected":false},"author":2,"featured_media":3532,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[52,50],"tags":[],"class_list":["post-3531","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-neuigkeiten","category-steuerberatung"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u00dcberstunden ab 2025 steuerfrei? Der aktuelle Stand<\/title>\n<meta name=\"description\" content=\"Geplante Steuerentlastung: \u00dcberstunden sollen ab 2025 steuerfrei sein. 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