The Christmas bonus is paid out with the November salary. However, not all employees can look forward to the additional bonus. This is because there is no legal entitlement to it.

At 52 percent, more than half of employees in Germany receive the so-called annual special payment from their employer. This is shown by a new analysis by the WSI-Tarifarchiv, the economic and social science institute of the Hans Böckler Foundation.

The chances of receiving a Christmas bonus vary. Employees have the best chances if their company is bound by a collective agreement - 77% of them will receive a Christmas bonus this year, compared to only 41% of those without a collective agreement. In addition, employees in companies covered by collective agreements are generally legally entitled to a Christmas bonus as a result of the collective agreement. In contrast, employers in companies without a collective agreement often only pay the Christmas bonus voluntarily and can cancel it at any time.

Women are less likely to receive a Christmas bonus than their male colleagues. The figure is 48% for women and 54% for men. Collective agreement coverage also plays an important role here: women are more likely than men to work in sectors such as retail, where collective agreement coverage has fallen sharply in recent years.

Who gets a Christmas bonus?

In principle, employees are entitled to a Christmas bonus if it is stipulated in their employment contract, in a works agreement or in a collective agreement. In the latter case, the company belongs to an employers' association and must adhere to the agreed collective agreements. This also applies to companies that are not members of the association, but follow the industry collective agreement. In this case, the employment contract states that the Christmas bonus is based on the collective agreement.

If there is only an individual employment contract in which a Christmas bonus is announced, the boss can decide each year whether to pay a Christmas bonus or not. However, if he has granted it unconditionally for three consecutive years, he cannot suddenly refuse to do so. The employees can then claim customary law, which lawyers call company practice.

Exceptions to the rule

Even if all of these criteria apply, employees can still be left empty-handed or receive less than their colleagues - for example in the event of long-term illness, parental leave or dismissal. However, the employer cannot reduce the Christmas bonus on their own authority, but only if this has been agreed in the employment contract or in a works agreement.

In the metal and electrical industry, employees on long-term sick leave are also entitled to an unreduced Christmas bonus covered by collective agreements. This is regulated differently from region to region and in the individual sectors.

Who gets how much?

In most industries, the Christmas bonus is calculated as a fixed percentage of the monthly salary. For example, employees in the collective bargaining areas of the West German metal industry predominantly receive between 25 and 55 percent. In the iron and steel industry, 110% of a month's pay is paid, with Christmas and vacation bonuses being combined to form a special annual payment.

As a rule, only those who have been employed by the company for six months are entitled to the collectively agreed Christmas bonus. The amount of the Christmas bonus is also often linked to length of service - the full entitlement usually exists after 36 months.

If the employment relationship ends after the payment date, employees are not obliged to repay the Christmas bonus under the collective agreements of the metal and electrical industry. However, there are often individual contractual repayment clauses. Such provisions may also be included in works agreements. The following therefore applies: repayment clauses must be agreed.

Everyone is equal

Christmas bonuses, like vacation pay, are special payments. The same applies to everyone: the employer may not exclude individual employees or groups or treat them less favorably without objective reason, and may not treat workers less favorably than salaried employees. Part-time employees are entitled to the portion corresponding to their working hours.

Annual bonuses are subject to income tax. However, the tax deduction is calculated according to the annual table so that the tax progression does not take full effect in the month of payment.