What your overtime leaves you after tax
Hourly rate, premium, tax-free part and deductions for your own month, under the 2026 rules.
Ten overtime hours (Überstunden) with the statutory 50 % premium add €259.82 gross and €174.99 net to a €3,000 monthly salary on a 40-hour week in 2026, so you keep 67 % of the gross amount. The base hourly rate is €17.32: monthly salary divided by weekly hours times 4.33, the average number of weeks in a month. In 2026 the premiums for the first 15 overtime hours a month are tax-free, up to 50 % of the base rate and €170 in total. This is a one-year transitional rule: 2024 and 2025 allowed 18 hours and €200, and from January 2027 the permanent rule of 10 hours and €120 returns. The base pay for the extra hours is always fully taxable, and social insurance is charged on all of it. Separately, premiums for Sunday, public holiday and night work plus dirt, hardship and danger allowances are tax-free up to €400 a month.
What you keep, net
€174.54
from €259.82 gross · 67 %
| Base pay per hour (÷ 4.33 weeks) | €17.32 |
|---|---|
| Base pay for overtime | €173.21 |
| Overtime premiums | €86.61 |
| tax-free part (max. 15 h, €170) | €86.61 |
| extra social insurance | − €47.60 |
| extra wage tax | − €37.68 |
| Net for the month | €2,343.37 |
Checked by Radif Partners · Editorial policy · Calculation method
How the overtime calculator works
Enter your monthly gross salary, your normal weekly hours, the overtime hours of the month, the premium and the federal state of your workplace. The calculator derives the base hourly rate by dividing your salary by weekly hours times 4.33, multiplies it by the hours, adds the premium and separates the tax-free part. It then runs your payslip twice, with and without overtime; the headline is what you keep. Your collective agreement (Kollektivvertrag) may set a different method (section 10(3) of the Working Time Act), in which case the hourly rate differs slightly.
What 10 hours bring on €3,000
| Item | Amount |
|---|---|
| Base rate per hour | €17.32 |
| Base pay for the hours | €173.21 |
| Premium 50.0 % | €86.61 |
| of which tax-free | €86.61 |
| extra social insurance | €46.95 |
| extra wage tax | €37.88 |
| extra net pay | €174.99 |
More hours, a smaller net share
| Overtime hours | Extra gross | Tax-free part | Extra net |
|---|---|---|---|
| 5 | €129.91 | €43.30 | €87.50 |
| 10 | €259.82 | €86.61 | €174.99 |
| 15 | €389.72 | €129.91 | €262.48 |
| 20 | €519.63 | €129.91 | €336.98 |
The tax-free part grows up to hour 15 and then stops; every further hour is taxed in full, premium included. At 20 hours you therefore keep 64.8 % rather than 67.4 % at 10 hours.
The rules from 2024 to 2027
The permanent limit in section 68(2) of the Income Tax Act is 10 hours and €120. Section 124b raised it temporarily for 2024 and 2025 and sets a separate, slightly lower step for 2026. For 20 hours on €3,000 gross:
| Year | Limit | Tax-free premium |
|---|---|---|
| 2024 and 2025 | 18 h, €200 | €155.88 |
| 2026 | 15 h, €170 | €129.90 |
| from 2027 | 10 h, €120 | €86.60 |
Employers who still applied the old values in early 2026 had to recalculate those months by 31 May 2026 where technically possible, so check your first payslips of the year if in doubt.
Sundays, holidays, nights and allowances
Separately, dirt, hardship and danger allowances, premiums for Sunday, holiday and night work and the overtime premiums linked to such work are tax-free up to €400 a month (section 68(1)). The calculator only models the exemption for ordinary overtime; if you choose a 100.0 % premium, it treats at most half the base rate as tax-free. The holiday and Christmas pay calculator shows how regular overtime enlarges the annual sixth, and the hourly wage page gives your rate without overtime.