Bonus Pay Calculator: Christmas Bonus, Holiday Pay, 13th-Month Salary, Bonus
One-off payments such as a Christmas bonus, holiday pay, 13th-month salary, or bonus are taxed differently from regular wages — usually more, because the tax office annualizes them. This calculator shows what actually stays net.
Result: Christmas bonus
Net from the payment
566,50 €
| Item | Month |
|---|---|
| Payment (gross) | 1.000,00 € |
| Income tax | −216,00 € |
| Solidarity surcharge | −0,00 € |
| Social security (employee share) | −217,50 € |
| Total deductions | −433,50 € |
| Net from the payment | 566,50 € |
Social security contributions on the payment are capped at the monthly contribution ceiling. A pro-rated annual contribution ceiling and the "Märzklausel" (§ 23a SGB IV) are not modeled — near the annual ceiling, the real deduction may be somewhat lower.
Regular month (without the payment)
| Item | Month |
|---|---|
| Gross pay | 2.890,00 € |
| Total deductions | −897,83 € |
| Net pay | 1.992,17 € |
- Pro-rated annual contribution ceiling for one-off payments and the "Märzklausel" (§ 23a SGB IV) — only the monthly contribution ceiling is applied
FAQ
Why is a bonus payment taxed more heavily than regular pay?
The tax office calculates as if the payment recurred every month, pushing it into a higher tax bracket. That's the official annual-table method for one-off payments (§ 39b(3) EStG), not an employer decision.
Does social security apply to a Christmas bonus or holiday pay too?
Yes, just like regular wages — pension, unemployment, health and long-term-care insurance, capped at the contribution ceiling (see note above).