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Accounting and taxes

Surcharges for weekends, holidays and night work in 2026

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Surcharges increase from January 1, 2026, as they are linked to the minimum wage. The minimum wage for the 1st level of difficulty is €915 per month a €5,259 per hour (for a 40-hour week). The guaranteed minimum bonuses are based on this hourly amount.

Percentages and minimum amounts

  • Saturday: min. 50 % from €5,259 = €2.6295/hour. At regular possible agreement on Saturday 45 % = €2.36655/hour.

  • Sunday: min. 100 % = €5,259/hour. At regular Sunday possible agreement on 90 % = 4.7331 €/hour.

  • Night (22:00–06:00): min. 40 % = €2.1036/hour; at risky work 50 % = €2.6295/hour. At regular (excluding risk) min. 35 % = 1.84065 €/hour.

  • Holiday (employment): min. 100 % average earnings. Negotiators: min. 100 % from €5,259 = €5,259/hour.

  • Overtime: min. 25 % average (hazardous work 35 %).

  • Work readiness – inactive outside the workplace: min. 20 % from €5,259 = €1.0518/hour.

  • Wage compensation for difficult work performance: min. 20 % from €5,259 = €1.0518/hour (if it concerns work with classified risk factors).

Terminology "regular": reduced rates (Saturday 45 %, Sunday 90 %, night 35 %) are only possible if such work is regular and agreed upon in the employment/collective agreement. The risk night cannot be reduced.

Public holiday and compensatory leave: deadlines are decisive

Working on a holiday is subject to salary + bonus 100 % diameter. If compensatory leave is agreed upon and is realistically used within 3 months, the surcharge is does not pay. If it is not exhausted in time, the entitlement to the supplement will be renewed. (For contract workers, 100 % of the minimum hourly wage is used - without the institute of average earnings.)

Overtime: money vs. compensatory time off

Overtime is paid at a minimum wage + surcharge. 25 % average (hazardous work 35 %). Replacement leave can be arranged. 1:1; if it is not exhausted within the legal period (standard 4 months after the month of performance), a surcharge must be paid.

Managers: what can be "in the salary"„

At senior employees is it possible to negotiate a salary "„taking into account“"for possible night work or work on a holiday - then they separate additional payments (not even compensatory time off for a holiday) are not included. Pay attention to the exact definition of manager according to Section 9, paragraph 3 of the Code of Civil Procedure.

Work readiness: active vs. inactive, off-site vs. on-site

  • Inactive outside of work: replacement min. 20 % from the min. hourly wage (i.e. €1.0518/hour in 2026).

  • Inactive at work: is considered to be working hours a salary is paid; counts towards working time limits.

  • Active part: if work is performed during the on-call period, it is work performance (includes salary, not "inactive" compensation).
    Standby limits: without agreement max. 8 hours/week a 100 hours/year (above that only by agreement).

Wage compensation for difficult work performance

If the work is carried out in an environment with risk factors (chemical, biological, dust, physical, carcinogens/mutagens) and the activity is classified at least to the 3rd or 4th category public health, belongs to the employee in addition to his salary min. 20 % from the minimum hourly wage for each such hour.

Wage supplements and other benefits in 2026

Wage supplementAmount of the supplement in connection with the minimum hourly wage (at least)Amount of hourly bonus in 2026 (at least)Amount of hourly pay in 2025 (at least)
Bonus for working on Saturday50 % minimum wage per hour2.6295 euros2,345 euros
Surcharge for working on Sunday100 % minimum wage per hour5.2590 euros4,690 euros
Bonus for working on Saturday45 % minimum wage per hour2.36655 euros2.1105 euros
Surcharge for working on Sunday90 % minimum wage per hour4.7331 euros4,221 euros
Night work supplement for non-hazardous work40 % minimum wage per hour2.1036 euros1,876 euros
Night work supplement for hazardous work50 % minimum wage per hour2.6295 euros2,345 euros
Night work supplement for non-hazardous work35 % minimum wage per hour1.84065 euros1.6415 euros
Compensation for inactive part of on-call time away from the workplace (employee)20 % minimum wage per hour1.0518 euros0.938 euros
Wage compensation for difficult work performance20 % minimum wage per hour1.0518 euros0.938 euros
Surcharge for working on a holiday (negotiable)100 % minimum wage per hour5.2590 euros4,690 euros