Working Hours
Employees can work up to 48 hours per week. It is generally forbidden to work on Sundays and public holidays.
Minimum Wage
From January 2024, blue-card holders must earn at least a minimum of €45,300 per annum, whilst blue-card holders in shortage occupations (known as ‘Mangelberufe’) must earn at least a minimum of €41,042 per annum.
Additional minimum salaries are applicable when individuals require a blue card to legally work in Germany. From 1st January 2025, the applicable rates are as follows:
Category | Minimum Salary per Annum |
Non-shortage occupation | €48,300 |
Shortage occupation (known as ‘Mangelberufe’) | €43,759.80 |
Young professionals (individuals who obtained their education qualifications in the three years prior to applying for an EU Blue Card) | €43,759.80 |
Specialists with extensive work experience | €43,470 |
Skilled Worker Permit / Local Hire Permit (aged 45 and older) | €53,130 |
Employee Tax
Annual income* | Tax rate |
|---|
Up to EUR 9,984 | 0% |
EUR 9,985 - 58,596 | 14% |
EUR 58,597 - 277,825 | 42% |
More than EUR 277,826 | 45% |
Health insurance contribution (KV) | 7.3% |
Additional TK health insurance contribution | 0.6% |
Pension insurance (RV) | 9.3% |
Unemployment insurance (AV) | 1.3% |
Long-term care insurance (PV) | 1.7% 1.2% in Saxony |
Church tax** | 0% - 9% |
*Based on a single person’s income. Tax bands may be different for married couples.
**Based on declared religion and region of residence.
Bonuses
There are no statutory bonus schemes in Germany, but a 13th month salary is contracted in many collective bargaining agreements.
Employees may also be entitled to contractual bonuses or discretionary bonuses.
