For employees and employers

Holiday payout in Germany: unused leave

If leave can no longer be taken because employment ends, it must be paid out (section 7(4) BUrlG). The average earnings of the last 13 weeks are decisive.

Your details

Average gross pay per month

Unused days of leave

Working days per week

Tax class

Child allowances (count)Only affects the solidarity surcharge and church tax, not income tax.

Liable to church tax (member of a church that levies it)

Federal state (place of work)Determines the church tax rate (8% in Bavaria and Baden-Württemberg, 9% elsewhere) and long-term care in Saxony.

Additional contribution of your health insurer

Empty = average additional contribution 2026 (2.9%). Your insurer publishes its own rate.

Children under 25

Childless and aged 23 or over (long-term care surcharge)

Holiday payoutValues 2026

Result

Holiday payout gross–

Holiday payout net–

Per day of leave (gross)–

Cost for the employer–

Item	Rate	Amount

Explanation

Per day of leave we use monthly pay × 3 / 13 / working days per week (13 weeks = 3 months). The payout is taxed and subject to contributions like a one-off payment; we assume it is paid with the last salary in December. Overtime pay is not included in holiday pay (section 11 BUrlG).

Note: an indication, not legal or tax advice

This calculation is based on the general statutory rules and the values published for 2026. It is not legal, tax or payroll advice. Collective agreements, employment contracts and works agreements may provide more favourable rules.

Sources and values used

Item	Value	Source
Payout on termination	mandatory if leave can no longer be taken	Bundesurlaubsgesetz, § 7 Abs. 4 (Abgeltung) (in German)
Holiday pay per day	earnings of the last 13 weeks / working days	Bundesurlaubsgesetz, § 11 (Urlaubsentgelt) (in German)
Tax and contributions	non-recurring payment, one-off payment subject to contributions	EStG, § 39b Abs. 3 (sonstige Bezüge) (in German)
Income tax and solidarity surcharge	official 2026 algorithm	BMF – Programmablaufplan 2026 für die maschinelle Lohnsteuerberechnung (XML-Pseudocode Lohnsteuer2026, Version 1.0, Stand 23.10.2025) (in German)
Church tax	8% (BY, BW) or 9% of income tax	EKD – Kirchensteuer: Hebesatz 8 % (Bayern, Baden-Württemberg) bzw. 9 % der Lohn- und Einkommensteuer (in German)
Further source		SGB IV, § 23a (einmalig gezahltes Arbeitsentgelt) (in German)

Sources checked on 15 October 2026.