The legal basis: is work on Sundays allowed?
Under the Arbeitszeitgesetz (ArbZG, the German Working Hours Act, § 9 ArbZG), employment on Sundays is prohibited in principle from 0.00 to 24.00. As with public holidays, however, there are far-reaching exceptions for industries such as hospitality, hospitals, emergency services or transport operators.
The protection of 16 Sundays
An important point that many employers overlook: under § 11 ArbZG, at least 15 Sundays a year have to remain free of employment. That means an employee may not be scheduled for every Sunday of the year, even if they would like to be.
A closer look: the substitute day of rest for Sunday work
Anyone who works on a Sunday is necessarily entitled to a substitute day of rest. Here the Act is stricter for Sundays than for public holidays:
- Deadline: The substitute day of rest for Sunday work has to be granted within two weeks.
- Condition: It has to be granted on a working day (Monday to Saturday).
- Purpose: Protecting health and ensuring an adequate period of recovery.
Is the Sunday premium mandatory?
As with the holiday premium, there is no statutory entitlement to extra pay for Sunday work. The legislator only requires compensation in time (a substitute day of rest).
An entitlement to a financial Sunday premium often follows, however, from:
- collective agreements (frequently 25% to 50%)
- individual arrangements in the employment contract
- works agreements
- established company practice
Sunday work at a glance
Here is a summary of the most important rules for Sunday work:
| Category | Rule / value | Legal basis |
|---|---|---|
| Tax-free premium | Up to 50% | § 3b EStG |
| Substitute day of rest | Within 2 weeks | § 11 Abs. 3 ArbZG |
| Free Sundays | At least 15 per year | § 11 Abs. 1 ArbZG |
| Rest period | At least 11 hours | § 5 ArbZG |
Tax-free premiums: the 50 per cent rule
If you pay your employees a Sunday premium, the state rewards this with a tax exemption under § 3b EStG (Einkommensteuergesetz, the German Income Tax Act).
- Amount: Premiums for Sunday work are tax-free up to 50% of the basic wage.
- Basic wage limit: The tax exemption applies up to a basic wage of €50 per hour.
- Social security: Exemption from social security contributions, however, only applies up to a basic wage of €25 per hour.
Combining with night work
If an employee works on a Sunday evening into the night, Sunday premiums and night shift premiums can be combined. This makes work at these unsocial hours financially very attractive for employees.
A special case: mini-jobs on Sundays
Mini-jobbers may work on Sundays too, provided their industry allows it. Because the Sunday premium is tax-free up to 50%, it does not count towards regular earnings for the €603 threshold. A mini-jobber can therefore earn more through Sunday work without the job becoming subject to social security contributions.
Digital records: Sunday work
Documenting Sunday work is particularly sensitive, because the supervisory authorities are paying closer attention to compliance with the 15 free Sundays and with substitute days of rest.
With clockin you plan and record Sunday work in a legally compliant way:
- Plan Sunday shifts ahead: With clockin shift planning you can see for each employee at a glance how many Sundays are already scheduled – and whether the 15 free Sundays required by law are still being observed.
- Digital documentation: All hours are archived in a legally compliant way for audits.
- Rest period check: The system warns you if the 11 hours of rest period are not observed or if break times do not meet the legal requirements.
- Intuitive to use: The app is easy to handle and therefore ideal for teams who work on the move and are not particularly tech-savvy.
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