For employees and employers

Overtime in Germany: gross, net and cost

Your hourly rate follows from monthly pay and weekly hours. We add the paid overtime with your premium and show how much more you keep net and what it costs the employer.

Your details

Gross pay per month

Contractual hours per week

Paid overtime hours this month

Overtime premium

Only if your collective agreement or contract provides one; there is no statutory premium.

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)

OvertimeValues 2026

Result

Extra net pay this month–

Gross for the overtime–

Share you keep–

Hourly rate (gross)–

Extra cost for the employer–

Explanation

We calculate the net amount as the difference between two complete payslips: monthly pay with and without overtime, each with income tax under the 2026 PAP and social security. Because income tax is progressive, you usually keep a smaller share of overtime than of normal pay. Whether overtime is paid or compensated with time off depends on your contract or collective agreement.

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
Hourly rate from monthly pay	monthly pay × 3 / (13 × weekly hours)	calculation method
Maximum working time	8 hours per working day, up to 10 with compensation	Arbeitszeitgesetz, § 3 (in German)
Tax-free premiums (night, Sunday, holidays only)	25% / 50% / 125% / 150%	EStG, § 3b (Zuschläge für Sonntags-, Feiertags- oder Nachtarbeit) (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		BMF – Programmablaufplan 2026 für die maschinelle Lohnsteuerberechnung (XML-Pseudocode Lohnsteuer2026, Version 1.0, Stand 23.10.2025) (in German)

Sources checked on 15 October 2026.