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%, on annual earnings of up to €66,150. |
Additional TK health insurance contribution | 0.6% |
Pension insurance (RV) | 9.3%, on annual earnings of up to €96,600. |
Unemployment insurance (AV) | 1.3%, on annual earnings of up to €96,600. |
Long-term care insurance (PV) | 2.4%*** 2.9% 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.
*** This rate is applicable to employees with no children. Contributions are less for employees with children, but vary depending on the number of children.
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.
