{"id":8446,"date":"2024-09-10T10:47:42","date_gmt":"2024-09-10T08:47:42","guid":{"rendered":"https:\/\/smart-arbeitsrecht.de\/?p=8446"},"modified":"2026-01-20T13:43:09","modified_gmt":"2026-01-20T12:43:09","slug":"sonderzahlungen-und-praemien","status":"publish","type":"post","link":"https:\/\/smart-arbeitsrecht.de\/en\/sonderzahlungen-und-praemien\/","title":{"rendered":"Special payments & bonuses: An overview!"},"content":{"rendered":"

Special payments<\/strong> and Rewards<\/strong> are supplements to remuneration that are paid in addition to the wage or salary or with which the remuneration is at least partially compensated. <\/p>\n\n\n

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Do you have any questions about the topic?<\/strong> Please contact me by phone at 040 524 717 830<\/a> or by email to lugowski@smart-arbeitsrecht.de<\/a><\/figcaption><\/figure><\/div>\n\n\n

There is no legal entitlement to special payments such as Christmas or vacation bonuses. However, employees may be entitled to special payments if, for example, this is agreed upon in their employment contract. Furthermore, an entitlement may also arise from regular payments.<\/p>\n\n\n\n

In this article, you will learn what special payments are, in which cases employees are entitled to special payments, what taxes are payable on special payments, and whether employees are entitled to the inflation compensation premium.<\/p>\n\n\n\n

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What awaits you:<\/h2>\n
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  1. What are special payments and bonuses?<\/a><\/li>\n
  2. What special payments are there?<\/a><\/li>\n
  3. When am I entitled to a special payment?<\/a><\/li>\n
  4. What is a voluntary special payment?<\/a><\/li>\n
  5. Are special payments subject to tax?<\/a><\/li>\n
  6. Is the employer obliged to pay the inflation premium?<\/a><\/li>\n
  7. Conclusion<\/a><\/li>\n
  8. FAQs \u2013 Frequently Asked Questions<\/a><\/li>\n<\/ol>\n<\/div>\n\n\n\n

    What are special payments and bonuses?<\/h2>\n\n\n\n

    The term special payment covers payments made by the employer to the employee that are not part of the regular salary. Supplements to wages <\/strong>Special payments are considered "other benefits" for tax purposes. This essentially corresponds to the social security definition of "one-off payments."<\/p>\n\n\n\n

    Current remuneration comprises the wage or salary paid to the employee as compensation for their work. This includes compensation for overtime or Sunday work. Current remuneration also includes bonuses, e.g., for work on Sundays and public holidays or for night work, or payments with fluctuating amounts, such as ongoing sales commissions.

    In contrast, special payments are by their nature not or not entirely<\/strong> to the ongoing remuneration for the work performed. These are often one-off payments made for a specific occasion or purpose. One-off means that the special payment only once a year<\/strong> In contrast, monthly wages are paid several times a year. However, there is no restriction that only one special payment can be made per year.<\/p>\n\n\n\n

    What special payments are there?<\/h2>\n\n\n\n

    At Bonuses<\/strong> These are special benefits that the employer provides to the employee for a specific occasion or purpose. These include, for example:<\/p>\n\n\n\n